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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 (28 October 2020): CUC/1773/2018 - Capital from a former home can be disregarded if it is 'more likely than not' that it will be used for a new home>> More universal credit case law

Consolidated tax credit legislation (27 October 2020): We've added updated copes of consolidated tax credit statutory instruments, and of the Tax Credits Act 2002 and the Welfare Reform Act 2012 >> More tax credit legislation

New universal credit regulations (26 October 2020): Universal Credit (Earned Income) Amendment Regulations (Northern Ireland) 2020 (SR.No.226/2020)  - New regulations in Northern Ireland provide for a calendar monthly payment of earnings reported via the Real-Time Information service to be reallocated to a different universal credit assessment period where it is necessary to maintain a regular payment cycle >> More universal credit legislation

New universal credit legislation (20 October 2020): Universal Credit (Earned Income) Amendment Regulations 2020 (SI.No.1138/2020) - New regulations provide for reallocating a calendar monthly payment of earnings to a different universal credit assessment period where it is necessary to maintain a regular payment cycle >> More universal credit legislation

New High Court judgment (23 September 2020): Caine, R (On the Application Of) v Department For Work And Pensions [2020] EWHC 2482 (Admin) - High Court rules that the formulae for converting weekly rents to a monthly value for the purposes of calculating universal credit entitlement are neither irrational nor unlawful >> More universal credit case law

New Upper Tribunal decision (7 September 2020): CTC/1221/2019 - When a person who re-claims a tax credit avoids the general prohibition on new claims for tax credits; that prohibition being part of the scheme for implementing Universal Credit >> More tax credit case law

New tax credit legislation (4 September 2020): Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020 (SI.No.941/2020) - New regulations in relation to the treatment of COVID-19 payments and grants to self-employed people in calculating entitlement to tax credits >> More tax credit legislation

New universal credit case law (25 August 2020): CUC/2777/2019 - ESA case law relating to the requirement for the DWP to provide tribunals with evidence of work-related activity available in area where claimant lives applies equally to universal credit >> More universal credit case law

New universal credit regulations (4 August 2020): Universal Credit (Exceptions to the Requirement not to be receiving Education) (Amendment) Regulations 2020 (SI.No.827/2020) and Universal Credit (Exceptions to the Requirement not to be receiving Education) (Amendment) Regulations (Northern Ireland) 2020 (SR.No.166/2020) - New regulations clarify that policy intention behind exception to the universal credit basic condition 'not to be receiving education' on the grounds of receipt of a disability benefit is that the additional requirement to have a limited capability for work determination must be met on or before the date of claim to universal credit >> More universal credit legislation

New universal credit regulations (3 August 2020): Universal Credit (Managed Migration Pilot and Miscellaneous Amendments) (Amendment) Regulations 2020 (SI.No.826/2020) and Universal Credit (Managed Migration and Miscellaneous Amendments) (Amendment) Regulations (Northern Ireland) 2020 (SR.No165/2020) - New regulations correct a technical defect within the regulations providing for a two-week run-on of income support, income-based jobseeker’s allowance and income-related employment and support allowance at the start of a universal credit claim >> More universal credit legislation

New NMW regulations (24 July 2020): National Minimum Wage (Offshore Employment) (Amendment) Order 2020 (SI.No.779/2020) - New regulations issued in relation to narrowing the scope of exceptions to applicability of National Minimum Wage Act 1998 for people working offshore >>> More NMW regulations

New High Court judgment (20 July 2020): Pantellerisco and Ors (R on the application of) v Secretary of State for Work and Pensions [2020] EWHC 1944 (Admin) (20 July 2020) - High Court rules that universal credit benefit cap earnings assessment is irrational and unlawful in case of a four-weekly paid claimant >> More universal credit case law

New regulations (6 July 2020): Social Security (Income-Related Benefits) (Persons of Northern Ireland - Family Members) (Amendment) Regulations 2020 (SI.No.683/2020) - Provide for amendments that enable family members of relevant people of Northern Ireland to access income-related benefits on broadly the same terms as family members of citizens of the Republic of Ireland >> More universal credit legislation

New universal credit regulations (3 July 2020): Universal Credit (Northern Ireland Reciprocal Arrangements) Regulations 2020 (SI.No.677/2020) - New regulations that give effect in Great Britain to reciprocal arrangements between Great Britain and Northern Ireland in relation to universal credit >> More universal credit legislation

New child benefit and child tax credit legislation (3 July 2020): Child Benefit and Child Tax Credit (Persons of Northern Ireland) (Amendment) Regulations 2020 (SI.No.672/2020) - New regulations in relation to ensuring that family members of the people of Northern Ireland have the same access to child benefit and child tax credit as family members of Irish citizens >> More tax credit legislation

New universal credit regulations (30 June 2020): Universal Credit (Persons who have attained state pension credit qualifying age) (Amendment) Regulations 2020 (SI.No.655/2020) and Universal Credit (Persons who have attained state pension credit qualifying age) (Amendment) Regulations (Northern Ireland) 2020 (SR.No.119/2020) - New regulations include amendments to introduce a run-on of universal credit in the assessment period that a claimant reaches state pension age >> More universal credit legislation

New regulations (24 June 2020): Social Security (Income and Capital) (Miscellaneous Amendments) Regulations 2020 (SI.No.618/2020) and Social Security (Income and Capital) (Miscellaneous Amendments) Regulations (Northern Ireland) 2020 (SR.No.108/2020) - New regulations include amendments to ensure that extra-statutory payments, including compensation for people affected by the Grenfell Tower fire, are disregarded from universal credit and other means-tested benefits >> More universal credit legislation

New regulations in Northern Ireland (23 June 2020): Universal Credit (Miscellaneous Amendments) Regulations (Northern Ireland) 2020 (SR.No.107/2020) - Make amendments in relation to the calculation of the earnings threshold for the purpose of the benefit cap grace period, the use of the Landlord Portal to request and report changes in housing costs and in relation to childcare provisions >> More universal credit legislation

New Court of Appeal decision (22 June 2020): Secretary of State for Work And Pensions v Johnson & Ors [2020] EWCA Civ 778 - Court of Appeal rules that Work and Pensions Secretary acted irrationally and unlawfully by failing to adapt earned income assessment rules to account for impact on certain universal credit claimants >> More universal credit case law

New regulations (22 June 2020): Universal Credit (Miscellaneous Amendments) Regulations 2020 (SI.No.611/2020) - Make amendments in relation to the calculation of the earnings threshold for the purpose of the benefit cap grace period in universal credit and in relation to the use of the Landlord Portal to request and report changes in housing costs >> More universal credit legislation

Tax credits legislation (22 May 2020): Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (SI.No.534/2020) - New regulations that make miscellaneous amendments to tax credits regulations in consequence of the establishment of the Coronavirus Job Retention Scheme (CJRS) >> More tax credit legislation

New regulations (20 May 2020): Universal Credit (Coronavirus) (Self-employed Claimants and Reclaims) (Amendment) Regulations 2020 (SI.No.522/2020) and Universal Credit (Coronavirus) (Self-employed Claimants and Reclaims) (Amendment) Regulations (Northern Ireland) 2020 (SR.No.85/2020) - New regulations in relation to universal credit reclaim rules and the treatment of Self-Employment Income Support Scheme and Coronavirus Job Retention Scheme (CJRS) payments for self-employed claimants >> More universal credit legislation

New Court of Appeal decision (12 May 2020): TD & Ors, R (On the Application Of) v Secretary of State for Work And Pensions [2020] EWCA Civ 618 - Court of Appeal rules that failure to provide transitional protection for claimants who transferred to universal credit following incorrect legacy benefit decision was unlawful >> More universal credit case law

New Upper Tribunal decision (23 April 2020): CUC/1617/2019 - Whether income support including a disability premium is ‘paid on grounds of incapacity for work or disability’ / whether income support is extinguished or suspended where claimant is imprisoned >> More universal credit case law

New Upper Tribunal decision (17 April 2020): CUC/1389/2019 - Considers a UC claim made online that was ‘closed’ for non-attendance for interview to discuss self-employment and the claimant’s subsequent appeal without having obtained a mandatory reconsideration (that the First-tier Tribunal refused to admit) >> More universal credit case law

New Upper Tribunal decision (16 April 2020): CF/2685/2018 - Father has not claimed child benefit and mother and daughter have never lived in the United Kingdom. Mother does not qualify for family benefits in Poland on account of her income. She does not qualify for child benefit either under domestic law read alone or in conjunction with EU law >> More child benefit case law

New Upper Tribunal decision (16 April 2020): CF/66/2018 - Right to reside and the ‘genuine chance of being engaged in employment’ test applied to jobseeker on claim for child benefit –  whether HMRC and the FtT in its decision applied wrong version of regulation 6 of the Immigration (EEA) Regs 2006 – adequacy of HMRC’s guidance on how to apply the ‘genuine chance of being engaged in employment’ test >> More child benefit case law

New Upper Tribunal decision (16 April 2020): CUC/968/2019 - Whether a defective claim for UC is made at point where claimant starts but does not complete process of entering information on online claim form, for the purposes of establishing a date of claim >> More universal credit case law

New regulations (28 March 2020): Social Security (Coronavirus) (Further Measures) Regulations 2020 (SI.No.371/2020) and Social Security (Coronavirus) (Further Measures) Regulations (Northern Ireland) 2020 (SR.No.53/2020) - New regulations that provide for miscellaneous changes to social security in response to the coronavirus (COVID-19) outbreak including in relation to the minimum income floor, and the rate of the standard allowance in universal credit >> More universal credit legislation

Working tax credit uprating (27 March 2020): Section 77 of the Coronavirus Act 2020 provides for an increase in the working tax credit basic allowance from £1,995 to £3,040 for 2020/2021 >> More tax credit legislation

New NMW regulations (26 March 2020): National Minimum Wage (Amendment) Regulations 2020 (SI.No.338/2020) and National Minimum Wage (Amendment) (No. 2) Regulations 2020 (SI.No.339/2020) - New regulations issued in relation to National Living Wage and National Minimum Wage rates and pay calculation rules from April 2020. >>> More NMW regulations

Uprating of universal credit (24 March 2020): Social Security Benefits Up-rating Order (Northern Ireland) 2020 (SR.No.40/2020) - New regulations in Northern Ireland that provide for the up-rating of certain benefits, including universal credit, from April 2020 >> More universal credit legislation

Uprating of universal credit (18 March 2020): Social Security Benefits Up-rating Order 2020 (SI.No.234/2020) - New regulations that provide for the up-rating of certain benefits, including universal credit, from April 2020 >> More universal credit legislation

New universal credit regulations (16 March 2020): Employment and Support Allowance and Universal Credit (Coronavirus Disease) Regulations 2020 (SI.No.289/2020) - New regulations that introduce temporary reforms to support claimants during the coronavirus outbreak >> More universal credit legislation

Guardian's allowance uprating (16 March 2020): Guardian’s Allowance Up-rating Regulations 2020 (SI.No.302/2020) - New regulations that prevent the guardian's allowance rate changed by the main up-rating regulations from applying where there is a question about the rate that should be payable; and restrict the up-rating of guardian's allowance for people not ordinarily resident in the UK, unless there is a reciprocal agreement or legal obligation to pay such increases >> More guardian's allowance legislation

New tax credits case law (16 March 2020): CSTC/174/2019 - Held that the First-tier Tribunal’s decision that the person who was the contact point for the children’s school, GP and dentist was ultimately determinative as the person who had the main responsibility was an error of law for the reasons in paragraph 8. The Judge directed the new tribunal to follow the approach set out by Judge Jacobs in paragraph 38 of PG v Commissioners of HMRC and NG (TC) [2016] UKUT 216 (AAC) >> More tax credit case law

New universal credit regulations in Northern Ireland (13 March 2020): Employment and Support Allowance and Universal Credit (Coronavirus) Regulations (Northern Ireland) 2020 (SR.No.33/2020) - New regulations that introduce temporary reforms to support claimants during the coronavirus outbreak >> More universal credit legislation in Northern Ireland

Tax credits, child benefit and guardian's allowance uprating (13 March 2020) - Tax Credits and Guardian’s Allowance Up-rating Regulations 2020 (SI.No.298/2020) - New regulations that provide for the new tax credits, child benefit and guardian's allowance rates being introduced from 6 April 2020 >> More tax credit legislation | More child benefit and guardian's allowance legislation

Tax credits legislation (4 March 2020): New consolidated versions of the main tax credit legislation are now available via our Tax Credits: Statutory instruments and Tax Credits: Statutes sections >> More tax credit legislation

New Upper Tribunal decision (6 February 2020): CTC/9/2019; [2017] UKUT 55 (AAC) holds that the First-tier Tribunal is not required, as a matter of law, to telephone an absent claimant before deciding to go ahead, but rather that rules 2 and 31 should be applied. The present case considers the application of PS and those rules to a case involving 7 linked appeals, listed for a whole day, attended by two present officers and with large amounts of money at stake and concludes that the FtT was obliged to telephone the claimant in the circumstances of the case >> More tax credit case law

New High Court decision (30 January 2020): AR & SXC, R (On the Application Of) v Secretary of State for Work and Pensions [2020] EWCA Civ 37 (29 January 2020) - Court of Appeal upholds High Court judgments that failure to protect income of severely disabled claimants migrating to universal credit is unlawful >> More universal credit case law

New Upper Tribunal decision (23 January 2020): CUC/2274/2018 - Claimant's view that it would be pointless to apply for a vacancy does not amount to a good reason for failing to apply for a vacancy as directed by the Secretary of State >> More universal credit case law

New Upper Tribunal decision (16 January 2020): CTC/1937/2018 - Case one of some 40 linked appeals where the identities of the appellants' employers and childcare providers were similar and/or identical. Cases heard in tranches - HMRC argued that neither employment nor childcare provider was genuine - First-tier Tribunal's credibility findings and appellate review >> More tax credit case law

New regulations (16 January 2020): Housing Benefits and Universal Credit Housing Costs (Executive Determinations) (Amendment) Regulations (Northern Ireland) 2020 (SR.No.14/2020) - New regulations that make changes to the manner in which the local housing allowance is determined in Northern Ireland >> More universal credit legislation

 

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