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Tax Credits: Special 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.

You can find information about how the following situations were dealt with in the tax credits system:

• Foster carers and shared lives carers
• Domestic violence

Last reviewed/updated 11 May 2025

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