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 universal credit regulations (7 February 2018) - Welfare Reform Act 2012 (Commencement No. 9, 21 and 23 (Amendment), Commencement No. 11, 13, 17, 19, 22, 23 and 24 (Modification), Transitional and Transitory Provisions) Order 20181 (SI.No.138/2018) - New regulations issued that include the part postcodes in Great Britain to which the universal credit full service will roll-out between 7 February and 25 April 2018 >> More universal credit legislation

New regulations (7 February 2018) - Welfare Reform Act 2012 (Commencement No. 30 and Transitory Provisions) Order 2018 (SI.No.145/2018) - New regulations in relation to the entitlement conditions for free school meals consequent upon the full roll-out of universal credit >> More universal credit legislation

New Upper Tribunal judgment (30 January 2018): CUC/1653/2016 - ‘Good cause’ case law applies to consideration of ‘good reason’ / ignorance of law is capable of founding ‘good reason’ for failure to carry out work-related requirement >> More universal credit case law

New Upper Tribunal judgment (25 January 2018): CTC/2165/2017 - Once the disability element of working tax credit has been awarded under Case A, B. E or F, it continues in payment on an indefinite basis until the claimant either ceases to be entitled to working tax credit or ceases to have a disability which puts her or him at a disadvantage in getting a job >> More tax credit case law

New universal credit regulations (23 January 2018): Universal Credit (Miscellaneous Amendments, Saving and Transitional Provision) Regulations 2018 (SI.No.65/2018) - New regulations issued that include changes announced in Budget 2017 and the Secretary of State for Work and Pension’s oral statement the following day >> More universal credit legislation

Universal credit roll-out in Northern Ireland (16 January 2018): Government publishes postcodes to which universal credit will roll-out in Northen Ireland between January and March 2018 >> More about universal credit in Northern Ireland

New tax-free childcare regulations (12 January 2018): Childcare Payments Act 2014 (Commencement No. 6) Regulations 2018 (SI.No.27/2018) >> More tax-free childcare regulations

New regulations in Scotland (4 January 2018): Universal Credit (Claims and Payments) (Scotland) Amendment Regulations 2017 (SSI.No.436/2017) - New regulations that provide for the extension of flexible payment arrangements for universal credit claimants in Scotland >> More about universal credit in Scotland

New Upper Tribunal judgment (2 January 2018): CUC/1808/2017 - Consideration must be given as to whether the 35 hour work search requirement should be reduced or lifted >> More universal credit case law

New Upper Tribunal judgment (7 December 2017): CUC/2385/2016 - Whether a room needs to be able to accommodate a separate bedside table and clothes storage to be classed as a bedroom >> More universal credit case law

New tax-free childcare regulations (16 November 2017): Childcare Payments (Amendment) Regulations 2017 (SI.No.1096/2017); Childcare Payments (Eligibility) (Amendment) Regulations 2017 (SI.No.1101/2017); and Childcare Payments Act 2014 (Commencement No. 5) Regulations 2017 (SI.No.1116/2017) >> More tax-free childcare regulations

Universal credit roll-out in Northern Ireland (15 November 2017): Welfare Reform (Northern Ireland) Order 2015 (Commencement No. 9 and Transitional and Transitory Provisions) Order 2017 (SR.No.216/2017) - Provides for roll out of universal credit to specified postcode areas in Northern Ireland from 15 November 2017 and 13 December 2017 >> More about universal credit in Northern Ireland

Universal credit roll-out in Northern Ireland (8 November 2017): Department for Communities in Northern Ireland publishes postcodes where universal credit will roll-out on 15 November 2017 (Ballymoney) and 13 December 2017 (Magherafelt and Coleraine) >> More about universal credit in Northern Ireland

New Court of Appeal judgment (3 November 2017): In Arthur v Revenue and Customs [2017] EWCA Civ 1756, the Court of Appeal considers the approach to take when determining if a person is ‘ordinarily resident’ in the United Kingdom in the context of determining whether a joint tax credit claim is required from a couple under section 3(3) of the Tax Credits Act 2002 >> More tax credit case law

 

About revenuebenefits

revenuebenefits is a partnership between the Low Incomes Tax Reform Group and Lasa.

Find out more about revenuebenefits