tax credits

  • 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.

  • Two-child limit: one year on

    Issue 263 (April 2018)

    Kirsty McKechnie sets out what CPAG’s Early Warning System has been learning about the first year of the operation of the ‘two-child limit’ in means-tested benefits.

  • Appeal rights and tax credits

    Issue 262 (February 2018)

    We now know that in benefits an appeal right still exists even where the DWP refuses to carry out a mandatory reconsideration on grounds of lateness. But what about tax credits and HM Revenue and Customs (HMRC)? Mark Willis explains.

  • Scepticism and scrutiny in HMRC appeals

    Issue 261 (December 2017)

    Ros White considers a recent judgment warning to First-tier Tribunals not to take HMRC submissions at face value.

  • Two-child limit in UC and tax credits

    training course

    The two-child limit is perhaps the most controversial welfare reform measure yet, affecting large numbers of low-income families both in and out of work. This half-day course looks in detail at how it is being implemented, who is affected and when exceptions apply. It also provides participants with an opportunity to explore implications in the context of human rights and share updates on legal challenges.

    The course covers:

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  • Benefits and tax credits for students


    This factsheet gives a general overview of the benefits and tax credits that students may be eligible to claim.