Welcome to revenuebenefits

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 High Court judgment (14 February 2019): Awodiya & Anor v HM Revenue and Customs [2019] EWHC 251 (Admin) (12 February 2019) - High Court refuses leave to appeal in a child tax credit case on the grounds that the claimants had not exhausted their alternative remedies and that it would be inappropriate to permit them to circumvent, through the mechanism of judicial review, the statutory procedures open to them >> More tax credit case law

New regulations (6 February 2019): Free School Lunches and Milk (Universal Credit) (Wales) Order 2019 (SI.No.187/2019) - New regulations issued that amend the eligibility criteria for free school meals in Wales >> More universal credit legislation

New regulations (1 February 2019): Welfare Reform Act 2012 (Commencement No.32 and Savings and Transitional Provisions) Order 2019 (SI.No.167/2019) - New regulations issued in Great Britain in relation to the abolition of child tax credit and working tax credit from 1 February 2019. Equivalent changes made in Northern Ireland by the Welfare Reform (Northern Ireland) Order 2015 (Commencement No.14 and Savings and Transitional Provisions) Order 2019 (SR.No.7/2019) >> More tax credit legislation

New regulations (15 January 2019): Universal Credit (Restriction on Amounts for Children and Qualifying Young Persons) (Transitional Provisions) (Amendment) Regulations (Northern Ireland) 2019 (SR.No.3/2019) - New regulations issued in Northern Ireland in relation to the two-child limit in universal credit >> More universal credit legislation

New regulations (15 January 2019): Universal Credit (Transitional Provisions) (SDP Gateway) Amendment Regulations 2019 (SI.No.10/2019) - New regulations issued that introduce a gateway condition into universal credit preventing claimants with a severe disability premium in a legacy benefit from making a claim. Equivalent changes made in Northern Ireland by the Universal Credit (Transitional Provisions) (SDP Gateway) Amendment (Northern Ireland) Regulations 2019 (SR.No.2/2019) >> More universal credit legislation

New High Court judgment (11 January 2019): R (on the application of Johnson and others) v Secretary of State for Work and Pensions [2019] EWHX 23 (Admin) (11 January 2019) - High Court rules that DWP's method of assessing earned income under universal credit is unlawful >> More universal credit case law

New regulations (11 January 2019): Universal Credit (Restriction on Amounts for Children and Qualifying Young Persons) (Transitional Provisions) Amendment Regulations 2019 (SI.No.27/2019) - New regulations that provide for amendments to the two-child limit in universal credit >> More universal credit legislation

New regulations (7 January 2019): The Housing Benefit and Universal Credit Housing Costs (Executive Determinations) (Amendment) Regulations (Northern Ireland) 2018 (SR.No.209/2018) - Provides for an increase in local housing allowance rates in designated areas when calculating housing benefit and universal credit costs in 2019/2020 >> More about universal credit in Northern Ireland

New Upper Tribunal decision (7 January 2019): CUC/50/2018 and CUC/51/2018 - The decision contains a comparison of the grounds for recovery of an overpayment in social security benefits generally and UC >> More universal credit case law

New Upper Tribunal decision (7 January 2019): CTC/1276/2018 - A tax credits case that considers the transition from tax credits to UC and whether the decision to end a CTC claim by HMRC (following a stop notice from DWP) is correct when a claimant had made a claim for UC by mistake and never received an award >> More universal credit case law

New regulations (12 December 2018): Rent Officers (Housing Benefit and Universal Credit Functions) (Amendment) Order 2018 (SI.No.1332/2018) - Provides for specified LHA rates to be increased by 3 per cent in certain areas where higher rent increases are causing issues with affordability for private rented sector tenants who receive housing benefit or the housing element of universal credit >> More universal credit legislation

New Upper Tribunal decision (14 November 2018): CTC/3231/2016 - Whether a person who incorrectly has the disability element paid as part of their working tax credit award for the preceding year satisfies the conditions for entitlement under Case G (regulation 9(8) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002) in the current year >> More tax credit case law

New regulations (6 November 2018): Child Tax Credit (Amendment) Regulations 2018 (SI.No.1130/2018) - Extension of kinship carer and adoptive parent exceptions to the two child limit in child tax credit >> More tax credit legislation

New regulations (5 November 2018): Universal Credit and Jobseeker's Allowance (Miscellaneous Amendments) Regulations 2018 (SI.No.1129/2018) - Provides for changes to regulations relating to universal credit that reintroduce entitlement to claim housing costs towards rent for all 18 to 21 year old claimants, and extension of kinship carer support under the two child policy. Equivalent changes have been made in Northern Ireland by Universal Credit and Jobseeker's Allowance (Miscellaneous Amendments) Regulations (Northern Ireland) 2018 (SR.No.187/2018) >> More universal credit legislation

New Upper Tribunal decision (5 November 2018): CF/1077/2017 - Whether a claimant who is challenging a deportation order is 'a person subject to immigration control' >> More child benefit case law

New Upper Tribunal decision (9 October 2018): CTC/3547/2016 - Child tax credit - competing claims from separated parents for same period - Rule 2.2 of regulation 3 of the Child Tax Credit Regulations 2002 and the main responsibility test - question must be decided on appeal by FTT - whether FTT decision should be set aside >> More tax credit case law

New Upper Tribunal decision (9 October 2018): CTC/1276/2018 - Transition from tax credits to universal credit - claimant made a claim for universal credit by mistake - Secretary of State issued stop notice to Her Majesty's Revenue and Customs - claimant later withdrew claim - nature of withdrawal and whether retrospective in effect >> More tax credit case law

New Upper Tribunal decision (5 September 2018): CUC/1974/2017 - Failure by a First-tier Tribunal to exercise its enabling and inquisitorial jurisdiction amounts to an error law >> More universal credit case law

 

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