Transition to Universal Credit

You can find all legislation relating to the transition of tax credits to Universal Credit in our Universal Credit section. As well as finding the legislation, you will find commentary and guidance on the legislation.

Tax Credits: Statutory instruments - Consolidated

This section is split into two parts –

These consolidated versions have kindly been provided by Tolley Tax Intelligence and LexisNexis and essentially contain the tax credits part of Tolley's Yellow Tax Handbook.

They include footnotes indicating amendments to legislation; cross-references; definitions; and additional helpful material including HMRC briefs and cross-references to HMRC’s internal guidance manuals.

Last reviewed/updated 1 July 2022