tax credits

  • Tax credits and early years e-bulletin - Scotland


    page

    Our monthly tax credits e-bulletin keeps you up to date with tax credits news and developments. You can read past editions by following the links below, or sign up to the e-bulletin here.

  • 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.

  • Childcare support for working families

    Level: Basic

    training course

    This half-day course is for people working in childcare and early years, who want to know more about the support available for working families and help them to avoid common benefit problems. It concentrates on who can get help with the costs of childcare through the social security system, and how this interacts with other sources of support, including the new tax-free childcare scheme. No previous knowledge of benefits is required.

    It will help you to:

    Read more
    Dates:
  • Two-child limit in UC and tax credits


    training course

    The two-child limit is perhaps the most controversial welfare reform measure yet, affecting large numbers of low-income families both in and out of work. This half-day course looks in detail at how it is being implemented, who is affected and when exceptions apply. It also provides participants with an opportunity to explore implications in the context of human rights and share updates on legal challenges.

    The course covers:

    Read more
    Dates:
  • Benefits and tax credits for students


    factsheet

    This factsheet gives a general overview of the benefits and tax credits that students may be eligible to claim.

  • ‘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.

  • Tax credits toolkit


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    What to do when things go wrong with tax credits

    See our factsheet, Tax credits: challenging decisions for more detail on how to identify what decision has been made on your tax credits. If you have been overpaid, the first thing to do is to check whether the decision which created the overpayment is correct. See our factsheet, Tax credit overpayments for more detail on overpayments.

  • 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.

  • Benefits and tax credits for European students


    factsheet

    This factsheet outlines the main restrictions and potential eligibility for benefits/tax credits for students from a member state of the European Economic Area (EEA). It is not a full and complete guide, and anyone from abroad should always seek further advice from your local citizens advice bureau or other advice agency when considering making a claim for benefit.