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

April 2021: We're currently updating revenuebenefits and adding new content to take account of the start of the 2021/2022 tax year. Keep checking back for the latest information.

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

New regulations (22 April 2021): Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.495/2021) - New regulations that (i) provide for the £500 payment being made under the 'Covid-19 support scheme: working households receiving tax credits' to be disregarded as income in the calculation of tax credits; and (ii) correct errors in regulations relating to entitlement to child benefit following the UK's exit from the European Union >> More tax credit legislation >> More child benefit and guardian's allowance legislation

New Upper Tribunal decision (7 April 2021): CTC/2649/2019 & CTC/392/2020 - Termination of joint tax credits award when spouse died did not constitute unlawful discrimination against widower who was not eligible for universal credit due to capital >> More tax credits case law

New Upper Tribunal decision (7 April 2021): CUC/761/2019 - Treatment of late paid earnings in calculation of universal credit when real time information reported on time / return of deposit paid by employee on uniform is not earnings >> More universal credit case law

New regulations (19 March 2021): Universal Credit (Extension of Coronavirus Measures) Regulations (Northern Ireland) 2021 (SR.No.67/2021) - New regulations have been issued in relation to the extension of the universal credit uplift and the suspension of the universal credit minimum income floor in Northern Ireland >> More universal credit legislation

New regulations (19 March 2021): National Minimum Wage (Amendment) Regulations 2021 (S!.No.329/2021) - New regulations issued in relation to National Living Wage and National Minimum Wage rates and pay calculation rules from April 2021 >> More NMW regulations

New High Court judgment (17 March 2021): Blundell & Ors, R (On the Application Of) v Secretary of State for Work and Pensions [2021] EWHC 608 (Admin) - High Court rules that DWP’s universal credit deductions policy’s use of a rigid formula in respect of court fines rather than the exercise of discretion as the legislation requires is unlawful >> More universal credit case law

New Upper Tribunal decision (16 March 2021): CUC/467/2021 - Consideration of ‘substantial risk’ arising from claimant being found fit for work includes travel to and from jobcentre and job interviews, as well as to and from work >> More universal credit case law

New regulations (16 March 2021): Universal Credit (Extension of Coronavirus Measures) Regulations 2021 (SI.No.313/2021) - Provide for the £20 a week universal credit 'uplift' to continue to be paid for a further 6 months, and for the extension of measures relating to the minimum income floor >> More universal credit legislation

New regulations (15 March 2021): Social Security (Claims and Payments, Employment and Support Allowance, Personal Independence Payment and Universal Credit) (Telephone and Video Assessment) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.64/2021) - New regulations include a provision that specifies that medical examinations and consultations can be conducted in person, by telephone or by video >> More universal credit legislation

New regulations (8 March 2021): Guardian’s Allowance Up-rating Regulations 2021 (SI.No.256/2021) - Ensure that guardian's allowance is not uprated where claimants are living outside the UK >> More child benefit and guardian's allowance legislation

New regulations (4 March 2021): Social Security (Claims and Payments, Employment and Support Allowance, Personal Independence Payment and Universal Credit) (Telephone and Video Assessment) (Amendment) Regulations 2021 (SI.No.230/2021) - New regulations include a provision that specifies that medical examinations and consultations can be conducted in person, by telephone or by video >> More universal credit legislation

New regulations (4 March 2021): Universal Credit (Childcare in Wales) (Amendment) Regulations 2021 (SI.No.228/2021) - Allow for the continued reimbursement of universal credit childcare costs to claimants who employ nannies in Wales >> More universal credit legislation

New Upper Tribunal decision (3 March 2021): CF/1789/2016 - A street musician, or busker, cannot be treated as a self-employed person for the purposes of Council Directive 2004/38/EC, and cannot, therefore, establish a right to reside as a self-employed ‘qualified person’ under the Immigration (EEA) Regulations 2006 >> More child benefit case law

New Court of Appeal decision (18 February 2021): [2021] EWCA Civ 174 - Judgment from the Court of Appeal that considers whether to hear an appeal on points of law raised by HMRC that had not been raised in the courts below >> More child benefit case law

New regulations (15 February 2021): Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 (SI.No.156/2021) - New regulations that provide for the uprating of tax credits, child benefit and guardian’s allowance from April 2021 >> More tax credit legislation >> More child benefit and guardian's allowance legislation

New universal credit regulations (15 February 2021): Universal Credit (Work-Related Requirements) In Work Pilot Scheme (Extension) Order 2021 (SI.No.147/2021) - 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 universal credit regulations (28 January 2021): Housing Benefit and Universal Credit Housing Costs (Executive Determinations) (Modification) Regulations (Northern Ireland) 2021 (SR.No.14/2021) - New regulations that freeze local housing allowance rates in Northern Ireland in 2021/2022 >> More universal credit legislation

New tax credit legislation (15 January 2021): Tax Credits Reviews and Appeals (Amendment) Order 2021 (SI.No.44/2021) - New regulations extend HMRC’s powers to review finalised tax credit awards to enable further backdating of disability element awards >> More tax credit legislation

New Upper Tribunal decision (15 January 2021): CF/2239/2019 - Having a Zambrano right of residence did not assist the claimant in being eligible for child benefit >> More child benefit case law

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

 

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