tax credits

  • Tax credits and complaints


    factsheet

    This factsheet sets out the formal procedures for making a complaint about your tax credits. 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.

  • Lone parents and tax credits


    factsheet

    This factsheet contains information about tax credits for lone parents.

  • Tax credit checks


    factsheet

    This factsheet sets out the powers that HMRC has to check information provided as part of your tax credits claim, before or after payment has been made to you.

  • Tax credits annual review


    factsheet

    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 and early years project


    page

    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:

  • Benefits and tax credits law update


    training course

    Social security law and tax credit law can change from day to day and advisers need to keep abreast of developments to advise their clients correctly. Arranged under topic headings and concentrating on caselaw, this essential one-day course looks at the most important changes in benefit and tax credits law from the previous six months.

    Read more
    Dates:
  • Tax credits – key issues for advisers

    Level: Standard

    training course

    This upcoming one-day course gives advisers the opportunity to explore the biggest change to tax credits in recent years – the introduction of the two child limit.

    This course has been revised to cover:

    Read more
  • 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, appeals and ‘SLANs’

    Issue 256 (February 2017)
    article

    Mark Willis reviews recent caselaw about attempted appeals against tax credit ‘notices’ referred to by HMRC as ‘Statements Like an Award Notice’ or SLANs.

  • Tax credits: child disability element fiasco

    Issue 256 (February 2017)
    article

    Martin Williams discusses securing child disability elements for the 28,000 families who lost out due to the failure of the DWP to notify HMRC about awards of disability living allowance (DLA).