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 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 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 credits, appeals and ‘SLANs’

    Issue 256 (February 2017)
    article

    Mark Willis reviews recent caselaw about attempted appeals against tax credit ‘notices’ referred to by HMRC as ‘Statements Like an Award Notice’ or SLANs.

  • Tax credits: child disability element fiasco

    Issue 256 (February 2017)
    article

    Martin Williams discusses securing child disability elements for the 28,000 families who lost out due to the failure of the DWP to notify HMRC about awards of disability living allowance (DLA).

  • Concentrix – lessons learned?

    Issue 255 (December 2016)
    article

    An experiment with the privatisation of decision making in tax credits appears to be in tatters after HMRC ended its contract with Concentrix (the private company contracted to investigate the correctness of tax credit awards) early. But where does this leave advisers with cases opened by Concentrix, and does it mean we should expect any improvement in the quality of administration and decision making? Mark Willis investigates.

  • Late is better than never

    Issue 253 (August 2016)
    article

    A three-judge panel of the Upper Tribunal has overturned a previous ruling that tax credits claimants could not make a late appeal against decisions made between 2008 and 2014. Mike Spencer considers the implications of the decision and how claimants whose appeals were wrongly struck out can get their appeals reinstated.

  • Tax credits and living together: ‘here we go again’

    Issue 251 (April 2016)
    article

    Ros White considers the ‘extensive catalogue’ of Upper Tribunal decisions highlighting failures by HMRC and the First-tier Tribunal in tax credits ‘living together’ cases

  • 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.