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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 regulations (14 September 2021): Child Benefit (General) (Amendment) Regulations 2021 (SI.No.1039/2021) - New regulations exempt specified persons who have come to the UK from Afghanistan from the prior residence requirement in order to be entitled to child benefit.>>More child benefit and guardian's allowance legislation

New regulations (13 September 2021): Housing Benefit and Universal Credit (Sanctuary Schemes) (Amendment) Regulations (Northern Ireland) 2021 (SR.No.248/2021) - Provide an exception to the bedroom tax for claimants living in a social sector property that has been adapted under a sanctuary scheme in Northern Ireland >> More universal credit legislation

New regulations (10 September 2021): Domestic Abuse Support (Relevant Accommodation and Housing Benefit and Universal Credit Sanctuary Schemes) (Amendment) Regulations 2021 (SI.No.991/2021) - Provide an exception to the bedroom tax for claimants living in a social sector property that has been adapted under a sanctuary scheme >> More universal credit legislation

New Upper Tribunal decision (6 September 2021): CTC/903/2020 - Where a claimant has not made a claim for tax credit on the correct claim form, there is a right of appeal against whether they have provided relevant information but not against whether it may be treated as a claim >> More tax credits case law

New Upper Tribunal decision (19 July 2021): CTC/1902/2017 - Claimant who fraudulently obtained refugee status was not entitled to tax credits that she obtained relying upon that status >> More tax credits case law

New regulations (13 July 2021): Universal Credit (Coronavirus) (Restoration of the Minimum Income Floor) Regulations (Northern Ireland) 2021 (SR.No.209/2021)  - Provide for the reintroduction of the universal credit minimum income floor in Northern Ireland over the 12 months to 31 July 2022 >> More universal credit legislation

New Supreme Court judgment (9 July 2021): SC, CB and 8 children, R. (on the application of) v Secretary of State for Work and Pensions & Ors [2021] UKSC 26 - the Supreme Court rules that the two-child limit is not incompatible with rights under Articles 8, 12 or 14 of the European Convention on Human Rights >> More tax credit case law 

New regulations (8 July 2021): Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.810/2021) - New regulations ensure that payments under the Covid Local Support Grant and equivalent Devolved Administration schemes are disregarded as income in the calculation of tax credits >> More tax credit legislation

New regulations (8 July 2021): Universal Credit (Coronavirus) (Restoration of the Minimum Income Floor) Regulations 2021 (SI.No.807/2021) - New regulations have been issued to give the DWP flexibility to manage the reintroduction of the minimum income floor (MIF) over the 12 months to 31 July 2022 >> More universal credit legislation

New High Court decision (5 July 2021): DK, R (On the Application Of) v Her Majesty's Revenue and Customs [2021] EWHC 1845 (Admin) - High Court rules that provision for refugees to make a backdated child tax credit claim from the date they sought asylum continues to apply where that date was before introduction of full service universal credit >> More tax credit case law

New regulations (2 July 2021): Childcare Payments (Miscellaneous Amendment) Regulations 2021 (SI.No.781/2021) - New regulations make changes to the Childcare Payments (Eligibility) Regulations 2015 to reflect the effect of the withdrawal of the UK from the European Union >> More tax-free childcare regulations

New Upper Tribunal decision (18 June 2021): CSUC/280/2020 - Tribunal correct to take two lots of four-weekly paid wages into account in one universal credit assessment period / Johnson and Pantellerisco did not apply >> More universal credit case law

New Court of Session decision (15 June 2021): Petition of Ali Adnan and Mrs Saima Adnan for judicial review [2021] CSOH 63 - Court of Session rules that provision for refugees to make a backdated claim for tax credits from the date they sought asylum to 31 January 2019 continues to apply >> More tax credit case law 

New regulations (9 June 2021): Childcare (Early Years Provision Free of Charge) (Extended Entitlement) (Amendment) Regulations 2021 (SI.No.674/2021) - New regulations make& minor consequential changes to regulations governing 30 hours free childcare for working parents of three and four-year-olds to reflect the fact that the UK is no longer a European Economic Area state >> More tax-free childcare legislation

New regulations (27 May 2021): Child Benefit (General) (Coronavirus) (Amendment) Regulations 2021 (SI.No.630/2021) - New regulations amend child benefit ‘terminal dates’ rules to protect entitlement in cases where education ends early due to cancellation of exams in 2021 because of Covid-19 >> More child benefit and guardian's allowance legislation

New regulations (10 May 2021): Housing Benefit and Universal Credit (Care Leavers and Homeless) (Amendment) Regulations (Northern Ireland) 2021 (SI.No.118/2021) - New regulations include provisions that amend the age limits applying to exemptions from the shared accommodation rate of local housing allowance in universal credit in Northern Ireland >> More universal credit legislation

New regulations (6 May 2021): Housing Benefit and Universal Credit (Care Leavers and Homeless) (Amendment) Regulations 2021 (SI.No.546/2021) - New regulations include provisions that amend the age limits applying to exemptions from the shared accommodation rate of local housing allowance in universal credit >> More universal credit legislation

 

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