Tax Credits: Current leaflets
This section gives details of all leaflets produced by HMRC in relation to tax credits.
The leaflets listed below are all current versions, if you would like to see archived versions of the leaflets or leaflets that are no longer published you can use the navigation to the left.
- WTC 1 - Child and Working Tax Credit - This leaflet has been withdrawn for the 2018/19 tax year.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 2020) - WTC 2 is a detailed guide to tax credits covering entitlement, claims and backdating.
- WTC 5 – Working Tax Credit Help with the costs of childcare (April 2020) - This leaflet gives 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.
- WTC 5 CP (April 2020) - This leaflet gives advice for childcare providers who provide childcare for parent who claim tax credits.
- WTC 7 – Tax Credit Penalties (What happens at the end of a check?) (April 2020) - This leaflet explains when HMRC charge penalties in tax credits, reasonable excuse and appealing against a penalty decision.
- WTC 8 – Why do overpayments happen? (April 2020) - 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- WTC 9 and WTC 10 - These leaflets were designed for use in children’s centres and were withdrawn from 1 May 2011.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 2020) - This is the replacement appeals leaflet and explains when and how a claimant can ask for a mandatory reconsideration and what happens next. You can also complete this form online.
- 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 2020) - This factsheet is designed for claimants and explains the compliance enquiry process which is where previous tax credits claims are checked.
- WTC FS2 – Tax credits examinations (April 2020) - This factsheet is 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 2020) - This factsheet is issued to claimants when compliance officers make a formal request for information in relation to a claim.
- 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 have withdrawn the factsheet from April 2019.
- WTC FS6 – Tax credits leaving the UK (April 2020) - This factsheet gives information to claimants who leave the UK about how this affects their tax credits.
- WTC FS9 – Suspension of payments (April 2019) - This factsheet is given to claimants where HMRC compliance officers are considering suspension of payments where a formal information request has not been complied with.
- WTC/FS10 – Tax Credit Checks (April 2020) - What happens if your current or previous award is selected for checking.
Last reviewed/updated 10 June 2020