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


  • 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.

  • Tax credits: new problems

    Issue 245 (April 2015)
    article

    Although the Welfare Reform Act 2012 provides for the abolition of tax credits, it is still possible for people who are not entitled to universal credit to make a new claim for tax credits for 2015/16 and the majority of claimants will see their awards renewed as normal. There are also some new developments in policy and legislation, described here by Mark Willis.

  • Still better late than never?

    Issue 244 (February 2015)
    article

    Various changes, some unintentional others deliberate, have made it more difficult to bring an appeal against a tax credits decision outside the time limit. Following on from Martin Williams article in Bulletin 234, Mike Spencer looks at the issues and discusses potential legal challenges.

  • Overpayments and official error

    Issue 242 (October 2014)
    article

    Simon Osborne reviews rules on the relationship between benefit overpayment recovery and official error, with reference to some recent decisions from the Upper Tribunal.

  • Mandatory reconsideration of HMRC decisions

    Issue 241 (August 2014)
    article

    Mark Willis takes a look at the rules introducing mandatory reconsideration into appeal rights for tax credits, child benefit and guardian’s allowance.

  • Tax credits - moving on to universal credit


    factsheet

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

  • Tax credits and childcare


    factsheet

    This factsheet looks at when parents in work can get help with childcare costs through working tax credit.

  • Tax credits revival

    Issue 238 (February 2014)
    article

    Mark Willis considers some recent and forthcoming changes to the administration of tax credits.

  • ZM and AB v HMRC (TC) [2013] UKUT 0547 (AAC)- CTC/2335/2011 and CTC/2326/2011

    Last updated: November 29, 2013
    test case

    These two cases arose when a couple tried on two separate occasions to claim tax credits. HMRC refused the claims on the grounds that the national insurance number (NINo) requirement was not met and notified them of a right of appeal. They duly appealed. HMRC then argued that the tribunal had no jurisdiction to consider the appeals because there was no right of appeal against a decision that a claim had not been validly made due to failure to meet the NINo requirement.