tax credits

  • 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 - the basics


    factsheet

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

  • Tax credits: moving on to universal credit


    factsheet

    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.

  • 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 - 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 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.

     

  • 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.