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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.

April updating: We're currently updating revenuebenefits and adding new content to take account of the start of the 2022/2023 tax year. Keep checking back for the latest information.
 

Latest updates

New regulations (19 May 2022): Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (SI.No.555/2022) - New regulations include provisions making notification of appropriate bank or other account an entitlement condition for child benefit, and revocation of obsolete references and provisions relating to Covid-19 pandemic  >> More tax credit legislation >> More child benefit and guardian's allowance legislation

New High Court of Northern Ireland decision (17 May 2022): RK, Re Application for Judicial Review [2022] NIQB 29 - High Court of Northern Ireland rules that treatment of maternity allowance as unearned income for the purposes of universal credit is not unlawful >> More universal credit case law

New regulations (13 April 2022): Universal Credit (Local Welfare Provision Disregard) (Amendment) Regulations 2022 (SI.No.448/2022) - New regulations provide for the disregard of local welfare provision in the calculation of capital for universal credit purposes >> More universal credit legislation 

New regulations (5 April 2022): Social Security Benefits (Claims and Payments) (Modification) Regulations 2022 (SI.No.428/2022) - Temporary modification of fuel deductions from universal credit so that new payments for ongoing consumption or increase in existing payments may only be made if requested by claimant >> More universal credit legislation 

New regulations (5 April 2022): Social Security (Terminal Illness) (2022 Act) (Commencement) Order (Northern Ireland) 2022 (SR.No.171/2022) - Amend the definition of terminal illness within universal credit to extend the period within which death may reasonably be expected from six months to 12 months >> More universal credit legislation 

New Upper Tribunal decision (5 April 2022): UA-2020-000306-USTA - Whether definition of ‘full-time course of education’ in universal credit refers to actual number of hours of study rather than classification by the particular educational institution >> More universal credit case law

New Upper Tribunal decision (31 March 2022): CUC/1792/2020 - Evidence needed to decide whether a person has failed to accept a claimant commitment >> More universal credit case law

New regulations (25 March 2022): Social Security (Habitual Residence and Past Presence) (Amendment) Regulations (Northern Ireland) 2022 (SR.No.149/2022) - New regulations ensure that those who left Ukraine in connection with the Russian invasion are exempt from the habitual residence for universal credit >> More universal credit legislation

New regulations (23 March 2022): Welfare Reform (Northern Ireland) Order 2015 (Commencement No. 16 and Commencement No. 8, 13 and 14 and Transitional and Transitory Provisions (Amendment)) Order (Northern Ireland) 2022 (SR.No.132/2022) - Brings into force provisions of the Welfare Reform (Northern Ireland) Order 2015 in so far as they are not already in force, and removes restrictions that have prevented frontier workers from making universal credit claims >> More universal credit legislation

New Upper Tribunal decision (23 March 2022): CUC/1019/2020 - Tribunal was correct to decide that an Irish widow’s pension should be counted as the claimant’s unearned income to be deducted from any calculation of universal credit >> More universal credit case law

New regulations (22 March 2022): Child Benefit and Tax Credits (Amendment) Regulations 2022 (SI.No.346/2022) - New regulations ensure that people who left Ukraine in connection with the Russian invasion can access child benefit immediately and that payments under the Homes for Ukraine sponsorship scheme are not counted as income for tax credits purposes  >> More tax credit legislation >> More child benefit and guardian's allowance legislation

New regulations (21 March 2022): Social Security (Habitual Residence and Past Presence) (Amendment) Regulations 2022 (SI.No.344/2022) - New regulations ensure that those who left Ukraine in connection with the Russian invasion are exempt from the habitual residence for universal credit >> More universal credit legislation

New regulations (17 March 2022): Welfare Reform Act 2012 (Commencement No. 34 and Commencement No. 9, 21, 23, 31 and 32 and Transitional and Transitory Provisions (Amendment)) Order 2022 (SI.No.302/2022) - Brings into force provisions of the Welfare Reform Act 2012 as listed in schedule 2 of the No. 9 Commencement Order (SI.No.983/2013) in so far as they are not already in force, and removes restrictions that have prevented frontier workers from making universal credit claims >> More universal credit legislation

New Court of Justice of the European Union decision (10 March 2022): VI v Commissioners for Her Majesty’s Revenue & Customs C-247/20 (10 March 2022) - Court of Justice of the European Union rules that requirement for non-EEA national mother of EEA national child to have comprehensive sickness insurance did not apply once child acquired permanent right to reside and that, in period before that, requirement was met by affiliation to NHS >> More tax credits case law >> More child benefit case law

New regulations (10 March 2022): Universal Credit and Employment and Support Allowance (Terminal Illness) (Amendment) Regulations 2022 (SI.No.260/2022) - Amend the definition of terminal illness to extend the period within which death may reasonably be expected from six months to 12 months >> More universal credit legislation 

New regulations (9 March 2022): Guardian’s Allowance Up-rating Regulations 2022 (SI.No.236/2022) - Ensure that the April 2022 uprating of guardian’s allowance does not apply where the claimant is living abroad, and prevent increases applying where there is an unresolved question in relation to uprating >> More child benefit and guardian's allowance legislation

New regulations (8 March 2022): Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2022 (SI.No.231/2022) - Set the rates of working tax credit, child tax credit, child benefit and guardian's allowance from April 2022 >> More tax credit legislation >> More child benefit and guardian's allowance legislation 

New regulations (18 February 2022): Universal Credit (Work-Related Requirements) In Work Pilot Scheme (Extension) Order 2022 (SI.No.139/2022) - Extends the period for which the pilot scheme established under the Universal Credit (Work-Related Requirements) In Work Pilot Scheme and Amendment Regulations 2015 has effect >> More universal credit legislation

New Court of Appeal decision (8 February 2022) DK, R (On the Application Of) v HM Revenue and Customs [2022] EWCA Civ - Court of Appeal confirms that provision for refugees to make a backdated child tax credit claim from the date they sought asylum continues to apply where that date was before the introduction of full service universal credit >> More tax credits case law

New Upper Tribunal decision (4 February 2022): CTC/73/2021 - Reference in transition regulations to universal credit basic condition of being 'in Great Britain' under section 4(1)(c) of Welfare Reform Act 2012 is freestanding and not subject to qualifications in regulations authorised by Act >> More tax credits case law

New Upper Tribunal decision (2 February 2022) CF/176/2021 - Primary carer of a ‘Chen child’ with a permanent right to reside is entitled to a right to reside for child benefit purposes in order to give ‘useful effect’ to the child’s residence rights >> More child benefit case law

New regulations (24 January 2022): Universal Credit and Employment and Support Allowance (Claimant Commitment Exceptions) (Amendment) Regulations 2022 (SI.No.60/2022) - Include provision for a further exception from the basic condition of entitlement to universal credit of having accepted a claimant commitment for people who are terminally ill >> More universal credit legislation

New Court of Session decision (19 January 2022): Reclaiming motion by Her Majesty's Revenue and Customs against Mr Ali Adnan and Mrs Saima Adnan [2022] CSIH 2 (18 January 2022) - Court of Session confirms that provisions that enable refugees to make backdated child tax credit claims from the date they sought asylum continue to apply where that date was before the introduction of full service universal credit  >> More tax credits case law

New Upper Tribunal decision (6 January 2022): CTC/1514/2020 - Circumstances in which a person for whom tax credits have not been abolished may make a fresh claim following termination of an award >> More tax credits case law

New Commissioner's decision (5 January 2022): C3/21-22(UC) - Northern Ireland Social Security Commissioner rules that a tribunal was correct to treat pay in lieu of notice as employed earnings for universal credit purposes rather than as a termination of employment payment that could be excluded from the calculation >> More universal credit case law

New Upper Tribunal decision (15 December 2021) CTC/2193/2019 - Withdrawal of a universal credit claim before the Department for Work and Pensions had issued a ‘stop notice’ for the purposes of regulation 8 of the Universal Credit (Transitional Provisions) Regulations 2014 meant that the claimant’s entitlement to tax credit was not terminated under regulation 8(2) >> More tax credits case law

New Court of Appeal decision (26 November 2021): Carrington v Revenue And Customs [2021] EWCA Civ 1724 (26 November 2021) - Judgment from the Court of Appeal that holds that Article 7 of Regulation 883/2004 cannot be invoked to provide an independent basis to enable export of child benefit when a claimant moves to another EU Member State  >> More child benefit case law

New regulations (24 November 2021): Universal Credit (Exception to the Requirement not to be receiving Education) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.303/2021) - Provide for the exception to the universal credit basic condition not to be receiving education on the grounds of receipt of a disability benefit to apply only when a person has also been determined to have limited capability for work on a date before the person starts undertaking a course of education >> More universal credit legislation

New regulations (24 November 2021): Universal Credit (Work Allowance and Taper) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.302/2021) - Provide for a reduction in the universal credit taper rate from 63 per cent to 55 per cent, and for work allowances to be increased by £500 per year >> More universal credit legislation

New regulations (18 November 2021): Universal Credit (Work Allowance and Taper) (Amendment) Regulations 2021 (SI.No.1283/2021) - New regulations provide for a reduction in the universal credit taper rate from 63 per cent to 55 per cent, and for work allowances to be increased by £500 per year >> More universal credit legislation

New regulations (18 November 2021): Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (SI.No.1286/2021) - New regulations ensure that payments under the Household Support Fund and equivalent Devolved Administration schemes are disregarded as income for the purposes of calculating entitlement to tax credits, and that entitlement to tax credits and child benefit is unaffected by the introduction of Scottish disability assistance, a Scottish training programme known as 'No One Left Behind', and the Approval of Home Childcare Providers (Wales) Scheme 2021 >> More tax credit legislation >> More child benefit and guardian's allowance legislation

New regulations (4 November 2021): Universal Credit (Exceptions to the Requirement not to be receiving Education) (Amendment) Regulations 2021 (SI.No.1224/2021) - ​New regulations provide for the exception to the universal credit basic condition not to be receiving education on the grounds of receipt of a disability benefit to apply only when a person has also been determined to have limited capability for work on a date before the person starts undertaking a course of education >> More universal credit legislation

New regulations (22 October 2021): Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) (No. 2) Regulations 2021 (SI.No.1168/2021) - New regulations enable those EEA or Swiss citizens who have an application for EUSS leave, or an outstanding appeal pending, to access 30 hours free childcare if they meet the other eligibility criteria >> More tax-free childcare legislation

New Court of Appeal decision (8 October 2021): Pantellerisco & Ors v Secretary of State for Work and Pensions [2021] EWCA Civ 1454 - Court of Appeal rules that universal credit benefit cap earnings assessment is not irrational and unlawful in the case of a four-weekly paid claimant  >> More universal credit case law

New regulations (14 September 2021): Child Benefit (General) (Amendment) Regulations 2021 (SI.No.1039/2021) - New regulations exempt specified persons who have come to the UK from Afghanistan from the prior residence requirement in order to be entitled to child benefit.>>More child benefit and guardian's allowance legislation

New regulations (13 September 2021): Housing Benefit and Universal Credit (Sanctuary Schemes) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.248/2021) - Provide an exception to the bedroom tax for claimants living in a social sector property that has been adapted under a sanctuary scheme in Northern Ireland >> More universal credit legislation

New regulations (10 September 2021): Domestic Abuse Support (Relevant Accommodation and Housing Benefit and Universal Credit Sanctuary Schemes) (Amendment) Regulations 2021 (SI.No.991/2021) - Provide an exception to the bedroom tax for claimants living in a social sector property that has been adapted under a sanctuary scheme >> More universal credit legislation

New Upper Tribunal decision (6 September 2021): CTC/903/2020 - Where a claimant has not made a claim for tax credit on the correct claim form, there is a right of appeal against whether they have provided relevant information but not against whether it may be treated as a claim >> More tax credits case law

New Upper Tribunal decision (19 July 2021): CTC/1902/2017 - Claimant who fraudulently obtained refugee status was not entitled to tax credits that she obtained relying upon that status >> More tax credits case law

New regulations (13 July 2021): Universal Credit (Coronavirus) (Restoration of the Minimum Income Floor) Regulations (Northern Ireland) 2021 (SR.No.209/2021)  - Provide for the reintroduction of the universal credit minimum income floor in Northern Ireland over the 12 months to 31 July 2022 >> More universal credit legislation

New Supreme Court judgment (9 July 2021): SC, CB and 8 children, R. (on the application of) v Secretary of State for Work and Pensions & Ors [2021] UKSC 26 - the Supreme Court rules that the two-child limit is not incompatible with rights under Articles 8, 12 or 14 of the European Convention on Human Rights >> More tax credit case law 

New regulations (8 July 2021): Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.810/2021) - New regulations ensure that payments under the Covid Local Support Grant and equivalent Devolved Administration schemes are disregarded as income in the calculation of tax credits >> More tax credit legislation

New regulations (8 July 2021): Universal Credit (Coronavirus) (Restoration of the Minimum Income Floor) Regulations 2021 (SI.No.807/2021) - New regulations have been issued to give the DWP flexibility to manage the reintroduction of the minimum income floor (MIF) over the 12 months to 31 July 2022 >> More universal credit legislation

New High Court decision (5 July 2021): DK, R (On the Application Of) v Her Majesty's Revenue and Customs [2021] EWHC 1845 (Admin) - High Court rules that provision for refugees to make a backdated child tax credit claim from the date they sought asylum continues to apply where that date was before introduction of full service universal credit >> More tax credit case law

New regulations (2 July 2021): Childcare Payments (Miscellaneous Amendment) Regulations 2021 (SI.No.781/2021) - New regulations make changes to the Childcare Payments (Eligibility) Regulations 2015 to reflect the effect of the withdrawal of the UK from the European Union >> More tax-free childcare regulations

New Court of Appeal decision (23 June 2021): Moore & Anor v Secretary of State for Work and Pensions [2021] EWCA Civ 970 - Court of Appeal refuses permission to appeal against High Court decision that treatment of maternity allowance as unearned income for the purposes of universal credit is not unlawful >> More universal credit case law

New Upper Tribunal decision (18 June 2021): CSUC/280/2020 - Tribunal correct to take two lots of four-weekly paid wages into account in one universal credit assessment period / Johnson and Pantellerisco did not apply >> More universal credit case law

New Court of Session decision (15 June 2021): Petition of Ali Adnan and Mrs Saima Adnan for judicial review [2021] CSOH 63 - Court of Session rules that provision for refugees to make a backdated claim for tax credits from the date they sought asylum to 31 January 2019 continues to apply >> More tax credit case law 

New regulations (9 June 2021): Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) Regulations 2021 (SI.No.674/2021) - New regulations make& minor consequential changes to regulations governing 30 hours free childcare for working parents of three and four-year-olds to reflect the fact that the UK is no longer a European Economic Area state >> More tax-free childcare legislation

New regulations (27 May 2021): Child Benefit (General) (Coronavirus) (Amendment) Regulations 2021 (SI.No.630/2021) - New regulations amend child benefit ‘terminal dates’ rules to protect entitlement in cases where education ends early due to cancellation of exams in 2021 because of Covid-19 >> More child benefit and guardian's allowance legislation

New regulations (10 May 2021): Housing Benefit and Universal Credit (Care Leavers and Homeless) (Amendment) Regulations (Northern Ireland) 2021 (SI.No.118/2021) - New regulations include provisions that amend the age limits applying to exemptions from the shared accommodation rate of local housing allowance in universal credit in Northern Ireland >> More universal credit legislation

New regulations (6 May 2021): Housing Benefit and Universal Credit (Care Leavers and Homeless) (Amendment) Regulations 2021 (SI.No.546/2021) - New regulations include provisions that amend the age limits applying to exemptions from the shared accommodation rate of local housing allowance in universal credit >> More universal credit legislation

 

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