tax credits

  • 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.

  • Child tax credit and disability element

    Last updated: June 16, 2017
    test case

    Following a data match with DWP, HMRC discovered that 28 000 families, subsequently revised to 33 000, had not been receiving the disability element of child tax credit. While this might have been going on since 2011, HMRC was only prepared to back date the child element to the April 2016.

    CPAG is challenging the refusal to backdate payments further on the basis that the underpayments were caused by official error. The case is currently at the First tier tribunal. A hearing date has not been set.

  • Tax credit overpayments


    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


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

  • The two-child limit

    Issue 257 (April 2017)

    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


    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


    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


    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


    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


    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.