tax credits

  • Tax credits - the basics


    This factsheet explains the basic qualifying conditions for tax credits and how the system works.

  • Tax credits and complaints


    This factsheet sets out the formal procedures for making a complaint about your tax credits. It is relevant UK-wide.

    Note that in many cases you should instead apply for a mandatory reconsideration then appeal or request judicial review, which are covered in other factsheets.

  • Tax credits and flexible working


    This factsheet looks at how various types of flexible working arrangements are treated in the tax credits system - particularly when you do or do not count as being in 'qualifying remunerative work'.

  • Tax credits and going back to work


    This factsheet looks at tax credits for people who are starting work for the first time, or going back to work, for example after a period of illness, unemployment, study, childcare or caring responsibilities.

    It contains information that is relevant UK wide.

  • Tax credits and judicial review


    This factsheet explains when when judicial review proceedings can be brought in tax credits cases against decisions made by HMRC.

    It contains some information that is relevant UK wide, but some details are specific to Scotland.


  • Tax credits and penalties


    HMRC can impose a financial penalty for certain failures relating to your claim for tax credits. This factsheet sets out when this can happen and what you can do to challenge it.

  • Tax credits and self-employment


    This factsheet explains how the tax credits rules work for people who are in self employment.

  • Tax credits annual review


    The amount of tax credits you receive during the year is an estimate of your likely entitlement. Awards are only finalised after the end of the tax year. This factsheet looks at how awards are finalised and how claims are renewed.


  • Tax credits for disabled workers


    This factsheet explains the special tax credits rules that apply to workers with a health problem or disability.

  • Tax credits for people from abroad


    This factsheet explains how people who have recently come to live in the UK can qualify for tax credits. To qualify for tax credits you must meet certain residence, presence and immigration conditions. There are special rules for returning British citizens, European nationals, asylum seekers, refugees and persons subject to immigration control.