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Tax Credits: Making a claim

This is an archived guidance section. 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.

For advisers, this section retains some information about how claims were made including protective claims.  We also explain when claims can be backdated.

Last reviewed/updated 11 May 2025

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