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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 universal credit regulations (8 January 2021): Universal Credit (Transitional Provisions) (Claimants previously entitled to a severe disability premium) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.2/2021) - New regulations set out criteria for payments of severe disability premium (SDP) transitional protection going forwards, when people in receipt of SDP will no longer be prevented from claiming universal credit in Northern Ireland from 27 January 2021 >> More universal credit legislation

New universal credit regulations (6 January 2021): Universal Credit (Transitional Provisions) (Claimants previously entitled to a severe disability premium) Amendment Regulations 2021 (SI.No.4/2021) - New regulations set out criteria for payments of severe disability premium (SDP) transitional protection going forwards, when people in receipt of SDP will no longer be prevented from claiming universal credit from 27 January 2021 >> More universal credit legislation

New Upper Tribunal decision (18 December 2020): CSTC/466/2019 - First-tier Tribunal in its social entitlement jurisdiction is a 'court' within section 1 of the Vexatious Actions (Scotland) Act 1898 >> More tax credit case law

New Upper Tribunal decision (18 December 2020): CUC/563/2020 - Sanction decision overturned on account of ambiguity in the notification of the requirement to take part in a telephone interview and the claimant having good reason for failure to attend >> More universal credit case law

New Court of Appeal judgment (18 December 2020): Fratila v Secretary of State for Work and Pensions [2020] EWCA 174 - Court of Appeal rules that government acted unlawfully in barring EU citizens from relying on ‘pre-settled status’ to access universal credit >> More universal credit case law

New regulations (11 December 2020): Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020 (SI.No.1515/2020) - New regulations include amendments to tax credits in consequence of coronavirus and the Job Retention Scheme, and in relation to disregarding certain payments as income, including those from COVID-19 related payment schemes >> More tax credit legislation

New regulations (10 December 2020): Social Security, Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2020 (SI.No.1505/2020) - New regulations make changes to domestic legislation in relation to rights to benefits and tax credits of third-country nationals covered by association agreements or their replacement trade and continuity agreements after the UK exits the EU.

New Upper Tribunal decision (4 December 2020): CTC/1974/2019 (V) - Tribunal was correct to find that no reduction could be made from claimant’s income for investments in overseas property when tax credits entitlement was assessed >> More tax credit case law

New Upper Tribunal decision (4 December 2020): CUC/148/2020 - Consideration of what amounts to 'late notification of expiry of entitlement' for universal credit backdating purposes, where claimant advised he could no longer claim housing benefit after moving to new local authority area >> More universal credit case law

New Upper Tribunal decision (28 October 2020): CUC/1773/2018 - Capital from a former home can be disregarded if it is 'more likely than not' that it will be used for a new home>> More universal credit case law

Consolidated tax credit legislation (27 October 2020): We've added updated copes of consolidated tax credit statutory instruments, and of the Tax Credits Act 2002 and the Welfare Reform Act 2012 >> More tax credit legislation

New universal credit regulations (26 October 2020): Universal Credit (Earned Income) Amendment Regulations (Northern Ireland) 2020 (SR.No.226/2020)  - New regulations in Northern Ireland provide for a calendar monthly payment of earnings reported via the Real-Time Information service to be reallocated to a different universal credit assessment period where it is necessary to maintain a regular payment cycle >> More universal credit legislation

New universal credit legislation (20 October 2020): Universal Credit (Earned Income) Amendment Regulations 2020 (SI.No.1138/2020) - New regulations provide for reallocating a calendar monthly payment of earnings to a different universal credit assessment period where it is necessary to maintain a regular payment cycle >> More universal credit legislation

New High Court judgment (23 September 2020): Caine, R (On the Application Of) v Department For Work And Pensions [2020] EWHC 2482 (Admin) - High Court rules that the formulae for converting weekly rents to a monthly value for the purposes of calculating universal credit entitlement are neither irrational nor unlawful >> More universal credit case law

New Upper Tribunal decision (7 September 2020): CTC/1221/2019 - When a person who re-claims a tax credit avoids the general prohibition on new claims for tax credits; that prohibition being part of the scheme for implementing Universal Credit >> More tax credit case law

New tax credit legislation (4 September 2020): Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020 (SI.No.941/2020) - New regulations in relation to the treatment of COVID-19 payments and grants to self-employed people in calculating entitlement to tax credits >> More tax credit legislation

 

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