Tax Credits: Guidance
The tax credits system ended on 5 April 2025. This section of the site remains in place for ongoing tax credit issues such as tax credit debts, disputes, appeals, complaints and compliance checks.
The ‘What does the law mean’ section contains links to HMRC internal manuals. You will also find HMRC codes of practice and the full range of tax credits leaflets including archived versions. This is also where you will find the full range of tax credits forms, notices and checklists including archived versions.
The ‘how do tax credits work section’ provides information about areas of the tax credit system that remain relevant from 6 April 2025.
The ‘how to deal with HMRC’ section provides guidance on contacting HMRC about tax credits; recovery and repayment; obtaining information held by HMRC about a client; and making an appeal.
For those people who act on behalf of someone else you will find guidance on how to deal with HMRC as an intermediary.
Last reviewed/updated 9 April 2025