Tax Credits: How to claim

To be entitled to tax credits you must claim them. There is no entitlement without a claim.

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 a some people who are granted refugee status. See our who can claim page for more information.

Prior to 2019, claims were made via a paper claim form. In January 2019, HMRC stopped issues paper claim forms but continued to accept telephone claims from the limited groups still able to claim tax credits from that date. The paper claim form was called the TC600. Accompanying the form were detailed notes. You can see the 2018 version of the notes, which include a sample of the most recent form, in our forms, notices and checklists section.

It is possible that an individual may still want to attempt to make a brand new claim for tax credits – for example where they are challenging the legislation which states no new tax credit claims are possible. This includes asylum seekers who are subsequently granted refugee status who wish to rely on the recent case law in this area.

At present, there is no official mechanism for such claims to be made. Those granted refugee status who believe they may be able to make a new claim for tax credits should contact HMRC tax credits helpline as soon as possible following the grant of refugee status for advice on what steps to take. A note should be made of the date, time and adviser’s name.

For those wishing to challenge the legislation, one option is to write to HMRC making a claim and asking them to make a decision which will carry appeal rights. If HMRC refuse to do so, then the claimant may need to try and convince a First-tier Tribunal to accept that a claim has been made (by virtue of the person attempting to claim) and HMRC have made a decision (by saying the person cannot claim). If that is not accepted, then the only other route to consider is judicial review. However, these are all complex and technical arguments and therefore anyone wishing to make a claim in these circumstances should seek specialist welfare rights advice.

 

Last reviewed/updated 20 May 2022