Tax credits

Welfare Rights - Tax Credits block

There are two types of tax credits: child tax credit is for people with children; working tax credit is for people in work, on a low income. This page lists all our adviser resources on tax credits.

Key resources


  • Appeal rights and tax credits

    Issue 262 (February 2018)
    article

    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)
    article

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

  • ‘Two-child limit’: the exceptions

    Issue 260 (October 2017)
    article

    Following the introduction of the ‘two-child limit’ in April 2017 (as described in Bulletin 257), Mark Willis takes a closer look at the exceptions now that government guidance is available.

    NB: The 'interim period' during which transitional protection applies in universal credit to children born before 6 April 2017 has now been extended to 31 January 2019 following November 2018 Budget announcement.

  • The two-child limit

    Issue 257 (April 2017)
    article

    From 6 April 2017, a two-child limit applies in child tax credit (CTC) and means-tested benefits. Mark Willis and Simon Osborne describe the rules.

  • 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).

  • Concentrix – lessons learned?

    Issue 255 (December 2016)
    article

    An experiment with the privatisation of decision making in tax credits appears to be in tatters after HMRC ended its contract with Concentrix (the private company contracted to investigate the correctness of tax credit awards) early. But where does this leave advisers with cases opened by Concentrix, and does it mean we should expect any improvement in the quality of administration and decision making? Mark Willis investigates.

  • Late is better than never

    Issue 253 (August 2016)
    article

    A three-judge panel of the Upper Tribunal has overturned a previous ruling that tax credits claimants could not make a late appeal against decisions made between 2008 and 2014. Mike Spencer considers the implications of the decision and how claimants whose appeals were wrongly struck out can get their appeals reinstated.

  • Tax credits and living together: ‘here we go again’

    Issue 251 (April 2016)
    article

    Ros White considers the ‘extensive catalogue’ of Upper Tribunal decisions highlighting failures by HMRC and the First-tier Tribunal in tax credits ‘living together’ cases

  • The Welfare Reform and Work Bill and human rights

    Issue 250 (February 2016)
    article

    The Welfare Reform and Work Bill, if passed into law, will have a significant impact on claimants (for an overview, see Bulletin 247). Mike Spencer and Sophie Earnshaw consider whether its more controversial measures would comply with human rights law.