child tax credit

  • Tax credits and appeal rights

    Last updated: May 23, 2017
    test case

    Sheikh v HMRC CTC/3228/2015 and Saleh v HMRC CTC/1938/2016

    Saleh and Sheikh are appeals in the Upper Tribunal concerning the relationship between s16 and s18 of the Tax Credits Act 2002 and what the powers of the First-tier Tribunal (FtT) are where a s16 decision, which is the subject of an appeal to it, has subsequently been replaced by an end of year s18 decision on a tax credits award. HMRC can amend or terminate an initial award for tax credits under s16 if there is evidence that the amount awarded is incorrect or if there is no entitlement. A s16 decision must be made within the respective tax year. A s18 decision is the final decision on a tax credits award and is conclusive as to a person’s entitlement for the relevant tax year. In practice, HMRC do not make a s18 decision while a s16 decision is under appeal.

  • Two child limit challenge

    Last updated: May 23, 2017
    test case

    CPAG is preparing to challenge the two child limit, introduced by the Welfare Reform and Work Act 2016. On 6 April 2017, new rules came into force limiting the child element of child tax credit (CTC) and universal credit (UC) awards to two children. In CTC, this limit only applies to a third or subsequent child born on or after 6 April 2017; in UC the limit applies from 6 April 2017 (irrespective of when the child was born) though transitional protection applies to third or subsequent children born before 6 April 2017. There are a limited number of exceptions to this 2 child limit meaning that it does not apply to a third or subsequent child in the following circumstances: multiple births, adoption from local authority care, kinship care and children likely to have been conceived as a result of rape or a coercive or controlling relationship.

  • Childcare, tax credits and other help


    This factsheet looks at when parents in work can get help with childcare costs through working tax credit. It also looks at other sources of help and the interaction with tax credits.

    It contains some information that is only relevant to Scotland. For UK-wide information, see Tax credits and childcare.

  • Tax credits and early years project


    We want to contribute to a reduction in the number of families living in poverty in Scotland by maximizing the potential income available to them through the social security system. As the system moves from tax credits to universal credit over the next few years, our focus is on the families who rely on this vital support, with a particular emphasis on vulnerable families including:

  • Tax Credits - Late Appeals

    Last updated: February 22, 2017
    test case

    VK v HMRC CTC/5461/2014 (Upper Tribunal (Administrative Appeals Chamber))

    Update 27/07/2016: in a judgment dated 11/07/2016, the Upper Tribunal has decided that tax credit claimants have always been able to make a late appeal against decisions made by HMRC. For more information and a link to the decision see the news item CPAG wins test case on tax credit appeals.

  • Tax credits and early years e-bulletin - Scotland


    Our monthly tax credits e-bulletin keeps you up to date with tax credits news and developments. You can read past editions by following the links below, or sign up to the e-bulletin here.

  • Early years and childcare services


    We are interested in working with early years services, childcare providers and information services to promote access to:

    • quality, affordable childcare through tax credits and universal credit
    • other financial help for families at risk of poverty.

    We are offering free resources including factsheets on financial help with childcare for low income families, a free advice line, and a short seminar for your group – see below for details.

  • Uprating and the value of children’s benefits: Policy note December 2014

    December 2014

    This policy note considers the effect that uprating decisions have had on the real value of children’s benefits over the course of this parliament. Specifically, it calculates the amounts which our two key children’s benefits – child benefit and child tax credit – have lost over the last five years. It has been written to coincide with Autumn Statement 2014, the point in the fiscal year when decisions about benefit uprating have conventionally been made.

  • Mandatory reconsideration of HMRC decisions

    Issue 241 (August 2014)

    Mark Willis takes a look at the rules introducing mandatory reconsideration into appeal rights for tax credits, child benefit and guardian’s allowance.

  • Parliamentary briefing on 'welfare cap' and Charter for Budgetary Responsiblity

    March 2014

    At the Budget in March 2014, the government announced it would be amending the Charter for Budgetary Responsibility to implement a new 'welfare cap' policy.