Universal credit: Managed migration

This section explains the managed migration exercise for tax credit claimants - this is where DWP/HMRC formally invited claimants from tax credits (and other legacy benefits) to move across to Universal Credit (UC) under a migration exercise. The migration exercise for tax credit claimants was completed by 5 April 2025, although there will be some remaining tax credit-related work following that date for people who, for example, may have outstanding appeals, complaints or disputes or late changes of circumstances relating to tax credits.

Although this exercise is referred to as a ‘managed migration’, claimants were not automatically transferred over to UC but they were issued with a migration notice and needed to actively make the claim for UC (or have someone act for them in doing so). Tax credit claimants who had reached their state pension qualifying age (both claimants in a joint claim) were invited to claim UC if they were claiming working tax credit and to claim pension credit if they were claiming child tax credit and not entitled to working tax credit; or, if they were already claiming pension credit they continued to claim their support through pension credit and transitional protection was available. The exercise to move them from tax credits to pension credit, where appropriate, broadly mirrored the managed move to UC exercise.

Some people remained on tax credits until the tax credit system completely ended on 5 April 2025 where they were not entitled to claim UC or pension credit.

Although managed migration for former tax credit claimants is complete, we have retained information about the process for advisers who may need to deal with any residual issues and this section contains the following pages explaining the detail of the managed migration process:

Last reviewed/updated 11 May 2025