tax credits

  • Tax credits and early years project


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    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:

  • 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 credit overpayments


    factsheet

    This factsheet gives an overview of how overpayments of tax credits can happen, what you can do to challenge them, and how to stop them from happening in the first place.

  • Tax credits - reporting changes


    factsheet

    This factsheet sets out the main changes of circumstances that must be reported to HMRC, and how they affect a tax credits award.

  • Tax credits - the basics


    factsheet

    This factsheet explains the basic qualifying conditions for tax credits and how the system works.

  • Tax credits and complaints


    factsheet

    This factsheet sets out the formal procedures for making a complaint about your tax credits. It is relevant UK-wide.

    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.

  • Tax credits and flexible working


    factsheet

    This factsheet looks at how various types of flexible working arrangements are treated in the tax credits system - particularly when you do or do not count as being in 'qualifying remunerative work'.

  • Tax credits and going back to work


    factsheet

    This factsheet looks at tax credits for people who are starting work for the first time, or going back to work, for example after a period of illness, unemployment, study, childcare or caring responsibilities.

    It contains information that is relevant UK wide.

  • 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.