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Tax credits: Archived material

This section of the website has been created to provide links to our 2024/25 detailed guidance on the tax credits system. Although the tax credits system closed down from 5 April 2025, some advisers will have tax credit issues that they need to deal with. The pages below are those that were in our guidance section in 2024/25 and which provide detailed guidance on various aspects of the tax credits system. 

Published 1 April 2025