Tax Credits: Current leaflets
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.
This section gives details of all leaflets produced by HMRC in relation to tax credits. Not all leaflets have been updated for 2025/26 now that the tax credits system has closed down. If you would like to see archived versions of the various leaflets you can go to the archived version section.
- WTC 1 - Child and Working Tax Credit - This leaflet was withdrawn in 2018/19 tax year. See our archive for previous versions of the leaflet.
- WTC 2 – A guide to Child Tax Credit and Working Tax Credit (April 2024) - WTC 2 is a detailed guide to tax credits covering entitlement, claims and backdating. Most of the information in this leaflet will not apply for 2025/26 now that the tax credits system has closed down.
- WTC 5 – Working Tax Credit Help with the costs of childcare (March 2023) - This leaflet gave information about the childcare element of WTC including the qualification criteria, how to calculate childcare costs and how to determine if childcare costs have changed. No tax credit awards are in payment from 6 April 2025 which includes the childcare element.
- WTC 5 CP (April 2022) - This leaflet gave advice for childcare providers who provided childcare for parents who claimed tax credits.
- WTC 7 – Tax Credit Penalties (What happens at the end of a check?) (April 2021) - This leaflet explains when HMRC charge penalties in tax credits, reasonable excuse and appealing against a penalty decision. This was last published in 2021.
- WTC 8 – Why do overpayments happen? (April 2025) - WTC 8 lists the most common reasons for overpayments.
- WTC 9 and WTC 10 - These leaflets were designed for use in children’s centres and were withdrawn from 1 May 2011. Archive copies can be found in our Tax Credits: Archived leaflets section.
- WTC AP – What to do if you think our decision is wrong (April 2025) - This is the replacement appeals leaflet and explains when and how a claimant can ask for a mandatory reconsideration and what happens next.
- WTC AP – What to do if you think our decision is wrong (Appeals) (July 2013) - This is the appeals leaflet (for decisions made before April 2014 only) and explains when a claimant can appeal, how to appeal and what happens after an appeal is lodged.
- WTC FS1 – Tax credits enquiry (April 2021) - This factsheet was designed for claimants and explains the compliance enquiry process which is where previous tax credits claims are checked.
- WTC FS2 – Tax credits examinations (April 2021) - This factsheet was designed for claimants and explains the compliance examination process where claims are checked during the year.
- WTC FS3 – Tax credits formal request for information (April 2021) - This factsheet was issued to claimants when compliance officers make a formal request for information in relation to a claim. It has not been updated since 2021.
- WTC FS5 – Tax credits coming to the UK (March 2017) - This factsheet gave information about tax credits to claimants who moved to the UK. HMRC withdrew this factsheet in April 2019.
- WTC FS6 – Tax credits leaving the UK (April 2021) - This factsheet gave information to claimants who leave the UK about how this affects their tax credits.
- WTC FS9 – Suspension of payments (April 2021) - This factsheet was given to claimants where HMRC compliance officers are considering suspension of payments where a formal information request has not been complied with. The last version is from 2021.
- WTC/FS10 – Tax Credit Checks (April 2021) - What happens if your current or previous award is selected for checking. This has not been updated since April 2021.
Last reviewed/updated 9 April 2025