Tax Credits: Making a claim

There is no entitlement to tax credits without a valid claim.

Now that Universal Credit is available across the UK, HMRC state that it is no longer possible for anyone to make a brand new claim for tax credits. The only exception to this is for certain people who are granted refugee status. For more information, see our who can claim section.

For advisers, this section retains some information about how claims were made including protective claims.  We also explain when claims can be backdated.

Last reviewed/updated 18 June 2024