Tax Credits: Special circumstances
This section of the website gives information about particular groups of people and how the tax credits rules apply to them.
You can find information about the following groups:
Last reviewed/updated 1 July 2022
- Tax Credits
- Legislation and case law
- Guidance
- What does the law mean?
- How do tax credits work?
- Tax credits and coronavirus
- The annual cycle
- Forms, notices and checklists
- Calculating tax credits
- Who can claim?
- Making a claim
- Entitlement
- Payments
- What is income
- Real Time Information and tax credits
- Changes of circumstances
- Understanding the disregards
- Understanding childcare
- Understanding disability
- Understanding couples
- Understanding self-employment
- Special circumstances
- Overpayments and underpayments
- How much can your client get?
- How to deal with HMRC
- Acting on behalf of someone else
- Navigating HMRC
- Contacting HMRC about tax credits
- Obtaining information held by HMRC about a client
- Challenging overpayments
- Appeals
- Disputes
- Dealing with mistake and fraud
- Dealing with overpayment debt
- Expected HMRC standards
- Making a complaint
- Tax Credits Consultation Forum (formerly Benefits and Credits Consultation Group)
- Policy
- Resources
- Universal Credit
- Legislation and case law
- Guidance
- Who can claim Universal Credit
- Existing tax credit claimants
- Entitlement to Universal credit
- Leaflets and factsheets
- Adviser guidance
- Policy
- Resources
- National Minimum Wage
- Child Benefit
- Tax-free childcare
- Blog
- What does the law mean?
- How do tax credits work?
- Tax credits and coronavirus
- The annual cycle
- Forms, notices and checklists
- Calculating tax credits
- Who can claim?
- Making a claim
- Entitlement
- Payments
- What is income
- Real Time Information and tax credits
- Changes of circumstances
- Understanding the disregards
- Understanding childcare
- Understanding disability
- Understanding couples
- Understanding self-employment
- Special circumstances
- Overpayments and underpayments
- How much can your client get?
- How to deal with HMRC
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