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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 Upper Tribunal decision (5 June 2024): AM v Secretary of State for Work and Pensions (UC) | [2024] UKUT 137 (AAC) | UA-2023-001439-USTA - Tribunal’s failure to apply temporary absence from GB disregard to claimant caught by Covid-19 travel restrictions amounted to error of law >> More universal credit case law

New universal credit regulations (29 May 2024): Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations (Northern Ireland) 2024 (SR.No.119/2024) - Make provision in relation to the transfer of people over state pension age in receipt of tax credits to either universal credit or pension credit in Northern Ireland, with transitional protection to prevent a reduction in benefit entitlement for eligible claimants at the point of transfer. >> More universal credit legislation

New universal credit regulations (29 May 2024): Welfare Reform Act 2012 (Commencement No. 31 and Savings and Transitional Provisions) (Amendment) Order 2024 (SR.No.118/2024) - Preserves existing protection for mixed-age couples in Northern Ireland on them being issued with a universal credit migration notice >> More universal credit legislation

New Upper Tribunal decision (22 May 2024): CU v Secretary of State for Work and Pensions (UC) | [2024] UKUT 32 (AAC) | UA-2023-1084-USTA - Tribunal considering claim for universal credit backdating from claimant with disability failed to consider whether hypothetical person in his circumstances could reasonably have been expected to make claim earlier  >> More universal credit case law

New universal credit regulations (10 May 2024): Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (SI.No.611/2024) - Make provision in relation to the transfer of people over state pension age in receipt of tax credits to either universal credit or pension credit, with transitional protection to prevent a reduction in benefit entitlement for eligible claimants at the point of transfer. >> More universal credit legislation

New universal credit regulations (10 May 2024): Welfare Reform Act 2012 (Commencement No. 31 and Savings and Transitional Provisions) (Amendment) Order 2024 (SI.No.604/2024) - Preserves existing protection for mixed-age couples on them being issued with a universal credit migration notice >> More universal credit legislation

New universal credit regulations (10 May 2024): Universal Credit (Administrative Earnings Threshold) (Amendment (Northern Ireland) Regulations 2024 (SR.No.107/2024) - Make provision to increase the universal credit administrative earnings threshold (AET) in Northern Ireland >> More universal credit legislation

New Court of Appeal decision (30 April 2024): Michaela Simkova v Secretary of State for Work and Pensions [2024] EWCA Civ 419 - Court of Appeal rules that universal credit child element is not a social security family benefit for the purposes of Regulation (EC) 883/2004 >> More universal credit case law

New universal credit regulations (19 April 2024): Universal Credit (Administrative Earnings Threshold) (Amendment) (No.2) Regulations 2024 (SI.No.536/2024) - Provide for an increase in the Administrative Earnings Threshold, from £617 per calendar month to £892 for an individual; and from £988 per calendar month to £1,437 for a couple (replacing the Universal Credit (Administrative Earnings Threshold) (Amendment) Regulations 2024 (SI.No.529/2024) issued earlier the same day in order to amend the commencement date to 13 May 2024) >> More universal credit legislation

New universal credit regulations (19 March 2024): Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations (Northern Ireland) 2024 (SR.No.54/2024) - Include amendments and modifications to various social security regulations that, in particular, make changes in relation to the migration of legacy benefit claims to universal credit and require the allocation of a national insurance number before an advance payment can be made >> More universal credit legislation

New Upper Tribunal decision (12 February 2024): Secretary of State for Work and Pensions v JA | [2024] UKUT 52 (AAC) | UA-2022-001286-UOTH - Erosion of universal credit transitional protection when claimant moved on from specified accommodation breached her human rights >> More universal credit case law

New universal credit regulations (11 March 2024): Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (SI.No.341/2024) - Include amendments and modifications to various social security regulations that, in particular, make changes in relation to the migration of legacy benefit claims to universal credit and require the allocation of a national insurance number before an advance payment can be made >> More universal credit legislation

New guardian's allowance regulations (7 March 2024): Guardian's Allowance Up-rating Regulations 2024 (SI.No.309/2024) - New regulations ensure that uprating of guardian’s allowance for 2024/2025 does not apply where the claimant is living abroad >> More child benefit and guardian's allowance legislation

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 uprating regulations (29 February 2024): Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2024 (SI.No.247/2024) - New regulations that set the rates of working tax credit, child tax credit, child benefit and guardian's allowance from April 2024 >> More tax credit legislation >> More child benefit and guardian's allowance legislation

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

 

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