tax credits

  • Tax credits and judicial review


    factsheet

    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


    factsheet

    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


    factsheet

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

  • Tax credits for disabled workers


    factsheet

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

  • Tax credits for people from abroad


    factsheet

    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


    factsheet

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

  • Tax credits: challenging decisions


    factsheet

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