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 social security income and capital disregards amendment regulations (1 July 2025) The Social Security (Income and Capital Disregards) (Amendment) (No.2) Regulations 2025 >> More universal credit legislation
New guardian's allowance regulations (14 March 2025) Guardian's Allowance Up-rating Regulations 2025 (SI.No.337/2025) - New regulations ensure that uprating of guardian’s allowance for 2025/2026 does not apply where the claimant is living abroad >> More child benefit and guardian's allowance legislation
New Upper Tribunal judgment (13 March 2025): IRD v His Majesty's Revenue & Customs | [2025] UKUT 061 (AAC) | UA-2024-001052-TC UA-2024-001053-TC - Trader of financial futures with no clients or profit could not be considered self-employed for the purposes of working tax credit >> More tax credits case law
New child benefit and guardian's allowance regulations (7 March 2025) Child Benefit and Guardian's Allowance Up-rating Order 2025 (SI.No.292/2025) - New regulations provide for the up-rating of child benefit and guardian’s allowance from April 2025 >> More child benefit and guardian's allowance legislation
New child benefit and guardian's allowance regulations (26 February 2025): Child Benefit and Guardian's Allowance (Miscellaneous Amendments) Regulations 2025 (SI.No.207/2025) - New regulations make miscellaneous amendments including to limit backdating of child benefit and guardian’s allowance to three months for refugees >> More child benefit and guardian's allowance legislation
New regulations (14 February 2025) Universal Credit (Work-Related Requirements) In Work Pilot Scheme (Extension) Order 2025 (SI.No.168/2025) - Provides 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 Upper Tribunal decision (14 February 2025) Secretary of State for Work and Pensions v MJ [2025] UKUT 035 (AAC) | UA-2023-000561-USTA - Where LCWRA element replaces carer element in a universal credit award, the transitional SDP element should only be eroded by the difference between the two >> More universal credit case law
New High Court decision (16 January 2025) Roberts v Secretary of State for Work and Pensions | [2025] EWHC 51 (Admin) - High Court holds that the DWP's policy for implementing rent deductions is unlawful due to procedural unfairness >> More universal credit case law
New Upper Tribunal decision (14 January 2025) KS v Secretary of State for Work and Pensions (UC) [2025] UKUT 015 (AAC) | UA-2024-000320-ULCW - 'Relevant period' started running on date of self-certification in universal credit journal, and continued running despite 10-month delay in submitting first fit note >> More universal credit case law
New regulations (13 January 2025) Housing Benefit and Universal Credit Housing Costs (Executive Determinations) (Modification) Regulations (Northern Ireland) 2025 (SR.No.1/2025) -Include modifications to SR.No.222/2016 to update how the local housing allowance (LHA) is determined in universal credit so that LHA rates are frozen at the same levels for 2025/2026 as the rates for 2024/2025 >> More universal credit legislation
New regulations (9 January 2025) Rent Officers (Housing Benefit and Universal Credit Functions) (Modification) Order 2025 (SI.No.5/2025) - Set LHA rates at the same levels for 2025/2026 as the rates for 2024/2025 >> More universal credit legislation
New regulations (6 January 2025) Social Security (Miscellaneous Amendments) Regulations 2025 (SI.No.3/2025) - Make amendments and modifications to various social security regulations relating to universal credit, pension credit, housing benefit and tax credits >> More universal credit legislation | More tax credit legislation
New Upper Tribunal decision (2 December 2024) KL by MR v Secretary of State for Work and Pensions (UC) [2024] UKUT 392 (AAC) | UA-2023-000701-USTA - Student’s universal credit claim, which would have been successful under regulation 14 exception but for the DWP’s delay in completing a work capability assessment, was correctly refused by tribunal >> More universal credit case law
New Upper Tribunal decision (10 December 2024) GA v Secretary of State for Work & Pensions (UC) [2024] UKUT 380 (AAC) | UA-2024-000557-USTA - Refusal of universal credit unlawfully discriminated against claimant with pre-settled status who was unable to claim a 'Destitution Domestic Violence Concession' in 2022 >> More universal credit case law
New Court of Appeal decision (2 December 2024) Secretary of State for Work and Pensions v Versnick and Another | [2024] EWCA Civ 1454 - Court of Appeal holds that claimant could rely on social assistance benefits paid to his partner in order to demonstrate self-sufficiency where his presence did not increase entitlement >> More universal credit case law
New Upper Tribunal decision (7 November 2024) CK v Secretary of State for Work & Pensions | [2024] UKUT 331 (AAC) | UA-2024-000269-USTA - Need for there to be a causal relationship between the circumstances on which a request for universal credit backdating is based and subsequent delay in making the claim, and for the delay to have been reasonable >> More universal credit case law
About revenuebenefits
revenuebenefits is delivered by the Low Incomes Tax Reform Group
