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.

New additions -

Tax Credits (Exercise of Functions) Order 2014 (SI.No.3280/2014) - New regulations that allow the DWP, alongside HMRC, to collect tax credit debt (covering overpayments, penalties and interest) so that the DWP can collect that debt by the methods it uses to collect its own debt, including deductions from benefit and Direct Earnings Attachments.

Tax Credits (Settlement of Appeals) Regulations 2014 (SI.No.1933/2014) - New regulations that provide for tax credit appeals to be settled by agreement between HMRC and the appellant with no need for a determination by a tribunal.

Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (SI.No.886/2014) - New regulations that provide for compulsory review before appeal of HMRC decisions in relation to tax credits, child benefit and guardian’s allowance.

Tax Credits (Late Appeals) Order 2014 (SI.No.885/2014) - New regulations that restore the ability of HMRC to accept late tax credit appeals, in exceptional circumstances, for up to 12 months following the normal 30-day time limit.

Tax Credits: Statutory instruments – Original – Alphabetical

Below are the main (substantive) tax credits regulations in their original form. They are displayed here in alphabetical order, but you can also view the regulations chronologically.

Last reviewed/updated 1 July 2022