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Tax Credits: Changes of circumstances

This is an archived guidance page. There are no live tax credit awards after 5 April 2025. However, some advisers may still need to deal with tax credit appeals, disputes, overpayment debts and complaints. We have moved our main 2024/25 tax credit guidance pages to this archive section as a resource. These pages show our understanding of the rules as they were in 2024/25.

Tax credits were initially based on previous year income and current year circumstances. Changes in circumstances affected the amount of tax credits that were payable.

Find out what changes had to be notified, what happened following a bereavement, other changes that could be notified and how claimants notified changes of circumstances.

Last reviewed/updated 11 May 2025