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 regulations (12 April 2018): National Minimum Wage (Amendment) Regulations 2018 (SI.No.455/2018) - New regulations that provide for increases in the National Minimum Wage from April 2018 >> More NMW regulations

New Upper Tribunal judgement (12 April 2018): CTC/865/2016 - Whether decision made under section 16 or section 18 of Tax Credits Act 2004 (TCA) - implementation of FtT decisions by HMRC - whether further HMRC decision called for - superior status of FtT decisions and how take effect under the TCA - changing of FtT decisions by HMRC >> More tax credit case law

New regulations (9 April 2018): Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018 (SI.No.462/2018) >> More tax-free childcare regulations

New Upper Tribunal judgement (5 April 2018): CTC/3409/2017 - Purported appeal against a non-appealable overpayment decision does not confer jurisdiction on the judge to consider the validity of the entitlement decision >> More tax credit case law

New regulations (15 March 2018): Guardian's Allowance Up-rating Regulations 2018 (SI.No.317/2018) - New regulations issued in relation to the 2018/2019 up-rating of guardian's allowance >> More guardian's allowance legislation

New regulations (14 March 2018): Tax Credits and Childcare (Miscellaneous Amendment) Regulations 2018 (SI.No.365/2018) - New regulations issued that provide, from 6 April 2018, for miscellaneous amendments to tax credit regulations >> More tax credit legislation

New regulations (13 March 2018): Tax Credits and Guardian's Allowance Up-rating etc. Regulations 2018 (SI.No.344/2018) - New regulations issued in relation to the 2018/2019 uprating of tax credits and guardian's allowance >> More tax credit legislation >> More guardian's allowance legislation

New regulations (13 March 2018): Universal Credit Housing Costs (Executive Determinations) (Amendment) Regulations (Northern Ireland) 2018 (SR.No.36/2018) - New universal credit regulations issued in relation to local housing allowance rates in Northern Ireland >> More universal credit (Northern Ireland) legislation

New Upper Tribunal judgment (27 February 2018): CUC/533/2017 - Whether claimant responsible for child - child staying with godparent near college but also staying alternate weekends with father. Whether "normally living with" means living with the claimant for longer than with any other person - CFC/1537/1995 considered - whether test for family credit legislation also applies to Universal Credit Regulations - where child normally lives with different adults in two different places, the main responsibility test must be applied >> More universal credit case law

New Upper Tribunal judgment (27 February 2018): CF/1556/2016 - N.I. number-related child benefit entitlement conditions - an application for a N.I. number that complies with regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 amounts to an application accompanied by information or evidence to enable allocation of N.I. number >> More child benefit case law

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

 

 

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