Tax Credits: How to notify changes
Changes can be reported to HMRC in three ways:
HMRC’s online digital service allows claimants to check claim information, their tax credit payments, renew their tax credits (up to 31 July) and also report most changes of circumstance on-line, including adding a child, change of name, change of address, change of job, change to income, changes to childcare arrangements and costs, any disability changes, hospital admissions and people going abroad. We understand the tax credits digital service does not yet cover changes to bank account details.
It is not possible to make a new tax credits claim on-line.
The service allows a single claimant to notify HMRC that they have a new partner but importantly this does not add the new partner to the claim - it will simply end the single claim. The claimant is responsible for submitting a fresh claim if they are eligible to make a brand new claim for tax credits and wish to continue receiving tax credits. However, now that universal credit is available across the UK, HMRC say that most people can no longer make a brand new claim for tax credits and will be expected to claim UC (or pension credit) instead.
For claimants reporting a change of household from joint to single, this change can also be done online. Again, because of the restrictions on who is now eligible to make a brand new claim for tax credits, most people will be expected to claim UC (or pension credit) to claim continuing support once their tax credit claim ends.
For security, claimants need to set-up a Government Gateway account, or use their existing Government Gateway account if they have one for example if they already submit self-assessment on-line. Claimants also need to have a mobile phone or landline telephone (or have access to one) so that they can receive a unique 6 digit access code which is sent to them each time they log in to the digital service. Claimants access the digital service using their Government Gateway ID and passcode and their National Insurance number.
Not all changes can be reported on-line but HMRC update the site regularly and new features and improvements are frequently added.
The main telephone number is the HMRC's tax credit helpline: 0345 300 3900 (NGT text relay: dial 18001 then 0345 300 3900)). From abroad, you can ring +44 2890 538 192.
Change of circumstances
HMRC - Tax Credit Office
Note: there is a different postal address for HMRC for items sent by courier
Given the potential consequences of overpayments and penalties if changes are reported late, it is crucial that records are kept when changes are reported.
For calls to the helpline, it is recommended that claimants record the date, time, operator name and brief details of the call.
For letters sent to HMRC's about tax credit it is recommended that a copy of each letter is kept and that it is sent recorded delivery (requiring a signature) as a minimum. At the very least a proof of posting should be obtained. Claimants should also ensure they check each award notice carefully to ensure the latest change has been recorded. If it hasn’t they must inform HMRC within 30 days that their award notice is incorrect.
Where claimants notify changes on-line, they should receive an acknowledgement as they complete the on-line submission and we recommend printing a copy of this acknowledgement and subsequently checking their award and payments following the change.
Additional information about changes of circumstances
The HMRC tax credit technical manual contains a section about changes of circumstances. Specifically for information about:
- Effective date of changes in circumstances
- Effective date of change – disability and severe disability element cases WTC
- Effective date of change – disability and severe disability element cases CTC
HMRC have confirmed that where a claimant is notifying HMRC that a young person who appears on their claims for both child tax credit and child benefit is either staying on or leaving full-time non-advanced education or approved training, the notification to either the tax credit helpline or the child benefit helpline will be updated on both child benefit and tax credit records. However, as this is just an internal administrative arrangement, claimants should not rely on this option and must still check that their awards are correct and notify both child benefit office and tax credit office separately.
‘Tell us once’ – Bereavement service
Tell us once is a Government service which links up a notification of death across many different Government records so that the person notifying the death doesn’t have to notify each different area separately. There is information on the GOV.UK website which shows how ‘Tell us once’ works, which records it covers and where it is available
Last reviewed/updated 12 July 2021