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9 September 2025

Tax credits - longer backdating for disability elements and refugees

HMRC have published on-line forms for people to use if they need to notify HMRC about certain changes that might affect their old tax credit award.

Tax credits are now closed, however if the claimant has been waiting for a decision on one of the qualifying disability benefits that would entitle them to the disability or severe disability elements (or both) in WTC or CTC, they may be entitled to disability elements for 2024/2025 and earlier periods. This may be the case where the start date of that disability benefit goes back to a time when they were entitled to tax credits. They must notify HMRC within one month of the date their disability benefit decision is made and, if they do, HMRC will re-calculate the previous tax credit awards and pay any money owed where it leads to a higher award. (see disability elements section) 

In limited circumstances, people who are granted refugee status may also need to contact HMRC about the longer backdating rules to ensure they receive the correct entitlement to tax credits once the Home Office grants their refugee status.

HMRC has produced on-line forms via the GOV.UK website for people who need to contact them about tax credits to tell them about:

an adult disability benefit backdating decision (TC-DB1)

a child disability benefit backdating decision (TC-DB2)

apply to backdate payments if you're an asylum seeker (TC-DB3)