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For access to the latest information on the range of HMRC ‘products’ including tax credits, child benefit and guardian’s allowance, national minimum wage and tax-free childcare ... as well as information and guidance on the transition from tax credits to universal credit.

Latest updates

New Court of Appeal decision (1 March 2024): Secretary of State for Work and Pensions v AM | [2024] EWCA Civ 186 - Court of Appeal rules that there is no requirement for a universal credit claimant to request backdating before their claim is determined >> More universal credit case law

New tax credit regulations (22 February 2024): Tax Credits (Miscellaneous Amendments) Regulations 2024 (SI.No.176/2024)  - New regulations make miscellaneous amendments to tax credit regulations including new disregards of certain compensation payments and changes relating to the roll out of Scottish disability assistance   >> More tax credit legislation

New universal credit regulations (16 February 2024): Universal Credit (Work-Related Requirements) In Work Pilot Scheme (Extension) Order 2024 (SI.No.159/2024) - New regulations provide for the testing of universal credit in-work conditionality in pilot areas to be extended for a further 12 months >> More universal credit legislation

New Northern Ireland High Court decision (16 February 2024): Murphy, Re Application for Judicial Review [2023] NIKB 119 - High Court in Northern Ireland rules that HMRC must consider impact of decision and ‘who stands to lose most’ when awarding child benefit in a 50/50 joint custody case >> More child benefit case law

New universal credit regulations (6 February 2024): Universal Credit and Jobseeker’s Allowance (Work Search and Work Availability Requirements - limitations) (Amendment) Regulations (Northern Ireland) 2024​ (SR.No.18/2024) - New regulations require jobseekers in Northern Ireland to widen their job search outside of their preferred sector after four weeks of jobseeking rather than thirteen >> More universal credit legislation

New Upper Tribunal decision (2 February 2024): FL v Secretary of State for Work and Pensions (UC) | [2024] UKUT 6 (AAC) | UA-2021-001442-UOTH - Failure to provide claimant with transitional protection for loss of enhanced disability premium following natural migration to universal credit was unlawful and DWP must redecide entitlement on a lawful basis >> More universal credit case law

New Upper Tribunal decision (2 February 2024): GS v Scretary of State for Work and Pensions | [2024] UKUT 4 (AAC) | UA-2022-001714-ULCW - Tribunal’s failure to mention evidence taken during hearing in its statement of reasons for decision, and later reliance on that evidence when refusing permission to appeal, amounted to error of law >> More universal credit case law

New Court of Appeal decision (22 January 2024): Commissioners for His Majesty's Revenue and Customs v Arrbab [2024] EWCA Civ 16 - Court of Appeal rules that section 38(1A) Tax Credits Act 2002 provisions that prevent appeals following HMRC refusal to extend time to seek review are ‘ultra vires’ the enabling legislation >> More tax credits case law

New universal credit regulations (15 January 2024): Universal Credit (Transitional Provisions) (Amendment) Regulations (Northern Ireland) 2024 (SR.No.5/2024) - New regulations that make provision for additional amounts to be added to the transitional SDP element for claimants who move to universal credit following a change in their circumstances, where they were previously in receipt of a benefit or tax credit including a disability premium or element prior to migrating >> More universal credit legislation

New universal credit regulations (11 January 2024): Housing Benefit and Universal Credit Housing Costs (Executive Determinations) (Amendment) Regulations (Northern Ireland) 2024 (SR.No.3/2024) - New regulations include provisions that increase local housing allowance rates to the 30th percentile of local market rates for private rented sector properties in Northern Ireland from April 2024 >> More universal credit legislation

New universal credit regulations (11 January 2024): Rent Officers (Housing Benefit and Universal Credit Functions) (Amendment) Order 2024 (SI.No.11/2024) - New regulations include provisions that increase local housing allowance rates to the 30th percentile of local market rates for private rented sector properties from April 2024 >> More universal credit legislation

New Upper Tribunal decision (8 January 2024): Secretary of State for Work and Pensions v PL (UC) | [2023] UKUT 288 (AAC) | UA-2022-001685-UOTH - First-tier Tribunal erred in law by directing Secretary of State to treat a claim for universal credit as a claim for income-related employment and support allowance >> More universal credit case law

New Upper Tribunal decision (5 January 2024): PR v Secretary of State for Work and Pensions (UC) | [2023] UKUT 290 (AAC) | UA-2022-000330-ULCW - Three-month wait for universal credit LCWRA element should not be applied to older member of mixed-age couple whose ESA ended on reaching pension age >> More universal credit case law

New Upper Tribunal decision (4 January 2024): Secretary of State for Work and Pensions v SV | [2023] UKUT 279 (AAC) | UA-2023-000362-USTA - Evidence that comes to light later, but relates to the time a decision was made, can be used to establish whether a decision was made based on a mistake as to a material fact >> More universal credit case law

New Upper Tribunal decision (29 December 2023): Secretary of State for Work and Pensions v AH (UC)  | [2023] UKUT 274 (AAC) | UA-2023-000283-UHCA - Claimant who was imprisoned on remand before end of first assessment period was not entitled to universal credit >> More universal credit case law

New universal credit regulations (22 November 2023): Universal Credit (Transitional Provisions) (Amendment) Regulations 2023 (SI.No.1238/2023) - New regulations that make provision for additional amounts to be added to the transitional SDP element for claimants who move to universal credit following a change in their circumstances, where they were previously in receipt of a benefit or tax credit including a disability premium or element prior to migrating >> More universal credit legislation

New Upper Tribunal decision (16 November 2023): Secretary of State for Work and Pensions v AD (UC) | [2023] UKUT 272 (AAC) | UA-2023-000542-USTA & UA-2023-000543-USTA - Income from student maintenance loan that was used to pay tuition fees did not reduce the amount to be taken into account in the calculation of income for universal credit >> More universal credit case law

New Court of Appeal decision (8 November 2023): SSWP v AT (AIRE Centre and IMA intervening) | [2023] EWCA Civ 1307 - Court of Appeal rules that DWP must carry out individualised assessments of whether refusal to award universal credit to claimants with pre-settled status would breach their right to live in dignity >> More universal credit case law

New child benefit regulations (26 October 2023): Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023 (SI.No.1139/2023) - New regulations that bring forward the removal of the child benefit ‘living in the UK’ test as a result of the situation in Israel, the Occupied Palestinian Territories and Lebanon >> More child benefit and guardian's allowance legislation

New tax credit regulations (26 October 2023): Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023 (SI.No.1139/2023) - New regulations that ensure that both one-off and annuity payments made under the Victims of Overseas Terrorism Compensation Scheme 2012 are to be disregarded in calculations of income >> More tax credit legislation

New Northern Ireland Commissioners' decision (17 October 2023): SS v Department for Communities (UC) | [2023] NICom 31 | C3/23-24(UC) - Northern Ireland Social Security Commissioners consider whether a third country national granted entry clearance under the EU Family Permit route to join their partner in Northern Ireland could establish a right to reside for universal credit purposes >> More universal credit case law

New Upper Tribunal decision (9 October 2023): KI v Secretary of State for Work and Pensions | [2023] UKUT 212 (AAC) | UA-2018-000285-TC - Failure of data-sharing exercise between DWP and HMRC, where claimant did not subsequently report change of circumstances, did not amount to ‘official error’ >> More tax credits case law

New Upper Tribunal decision (4 September 2023): SM v Secretary of State for Work and Pensions (UHC) | [2023] UKUT 176 (AAC) | UA-2022-000261-UHC - Meaning of ‘care’ and whether it must be required in order to establish entitlement to an additional bedroom for an overnight carer >> More universal credit case law

New Upper Tribunal decision (7 August 2023): AT v Secretary of State for Work and Pensions (UC) | [2023] UKUT 148 (AAC) | UA-2022-000858-UOTH - Universal credit is not payable for a third child conceived in a stable relationship even where the two older siblings were conceived in an abusive relationship >> More universal credit case law

New Upper Tribunal decision (26 July 2023): GL v His Majesty's Revenue & Customs | [2023] UKUT 100 (AAC) | UA-2021-000785-TC - Whether tax credits eight-week temporary absence rule can be relaxed in cases where claimant unable to return to UK as a result of Covid-19-related travel restrictions >> More tax credits case law

New universal credit regulations (8 June 2023): Social Security, Universal Credit and State Pension (Miscellaneous Amendments) Regulations (Northern Ireland) 2023 (SR.No.93/2023) - Make amendments to correct errors and clarify policy intent in relation to a number of areas in universal credit >> More universal credit legislation

New universal credit regulations (8 June 2023): Universal Credit (Childcare) (Amendment) Regulations (Northern Ireland) 2023 (SR.No.90/2023) - Increase the maximum amounts for childcare support in universal credit from 28 June 2023 >> More universal credit legislation

New universal credit regulations (1 June 2023): Universal Credit (Childcare) (Amendment) Regulations 2023 (SI.No.593/2023) - New regulations increase the maximum childcare costs element and make provision for childcare costs to be met upfront by disregarding payments made by funds provided by the Secretary of State - typically from the Flexible Support Fund >> More universal credit legislation

New Court of Appeal decision (26 May 2023): Bui, R (On the Application Of) v SSWP [2023] EWCA Civ 566 - Secretary of State for Work and Pensions’ practice of excluding claimants awaiting verification of national insurance number applications from advance payments of universal credit is unlawful >> More universal credit case law

New Upper Tribunal decision (23 May 2023): UA-2021-001684-USTA - Claimant can rely on social assistance benefits paid to a partner in order to demonstrate self-sufficiency where their presence did not increase entitlement >> More universal credit case law

New universal credit regulations (17 May 2023): Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (SI.No.543/2023) - New regulations that make amendments to correct errors and clarify policy intent >> More universal credit legislation

New universal credit regulations (12 May 2023): Social Security (Habitual Residence and Past Presence) (Amendment) Regulations 2023 (SI.No.532.2023) - New regulations that provide for immediate benefit support for those fleeing Sudan in connection with the violence which rapidly escalated there on 15 April 2023 >> More universal credit legislation

New child benefit regulations (12 May 2023): Child Benefit (General) (Amendment) Regulations 2022 (SI.No.533/2023) - New regulations that provide for exemption from the requirement to have been living in the UK for at least three months before becoming entitled to child benefit for people arriving in the UK who left Sudan in connection with the violence which rapidly escalated there on 15 April 2023 >> More child benefit and guardian's allowance legislation

New Upper Tribunal decision (5 May 2023): UA-2021-000044-UOTH - Universal credit earned income assessment rules are not irrational or unlawful in the case of a claimant who is paid on a fortnightly basis >> More universal credit case law

New Upper Tribunal decision (4 April 2023): UA-2021-001169-TC - In-year finalisation of tax credits award following universal credit claim should be based on ‘notional’ current year income calculated using actual income received in part-year >> More tax credits case law

 

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