tax credits

  • 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.

  • Tax credits update


    This factsheet explains the impact of the changes to the tax credits rules which have come into force since 2011.

  • Tax credits: challenging decisions


    This factsheet explains what you can do if you disagree with a decision that HMRC has made about your entitlement to tax credits.

  • Overpayments and tax credits: what now?

    Issue 264 (June 2018)

    Since tax credits were introduced in 2003, the system has struggled to cope with the problem of overpayments. As we enter the final phase before tax credits are replaced by universal credit (UC), pressures are building up again. Mark Willis explains.

  • Tax credits: moving on to universal credit


    This factsheet explains what happens to your tax credit award with the introduction of a new benefit, universal credit.

    It contains information that is relevant UK-wide, with more detail on areas in Scotland where universal credit is being introduced.

  • Students and tax credits


    Tax credits are financial support for people who are working or who have children. There are no rules barring students from access to tax credits: as long as they fulfil the eligibility criteria, then they can claim in the same way as anyone else.

    This factsheet explains how students can claim tax credits. It contains information that is relevant UK wide.