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


  • Overpayments and official error

    Issue 242 (October 2014)
    article

    Simon Osborne reviews rules on the relationship between benefit overpayment recovery and official error, with reference to some recent decisions from the Upper Tribunal.

  • Mandatory reconsideration of HMRC decisions

    Issue 241 (August 2014)
    article

    Mark Willis takes a look at the rules introducing mandatory reconsideration into appeal rights for tax credits, child benefit and guardian’s allowance.

  • Tax credits - moving on to universal credit


    factsheet

    This factsheet explains what happens to your tax credit award with the introduction of universal credit.

  • Tax credits and childcare


    factsheet

    This factsheet looks at when parents in work can get help with childcare costs through working tax credit.

  • Tax credits revival

    Issue 238 (February 2014)
    article

    Mark Willis considers some recent and forthcoming changes to the administration of tax credits.

  • ZM and AB v HMRC (TC) [2013] UKUT 0547 (AAC)- CTC/2335/2011 and CTC/2326/2011

    Last updated: November 29, 2013
    test case

    These two cases arose when a couple tried on two separate occasions to claim tax credits. HMRC refused the claims on the grounds that the national insurance number (NINo) requirement was not met and notified them of a right of appeal. They duly appealed. HMRC then argued that the tribunal had no jurisdiction to consider the appeals because there was no right of appeal against a decision that a claim had not been validly made due to failure to meet the NINo requirement.

  • Tax credits: undisclosed partner interventions

    Issue 235 (August 2013)
    article

    Jennie Hammond, tax and benefits adviser at Advice NI, provides an update on HMRC investigations on the legitimacy of single tax credit claims, often based on data supplied by credit reference agencies.

  • Better late than never?

    Issue 234 (June 2013)
    article

    PLEASE NOTE: this article argues that JI v HMRC is not binding. That position is incorrect. However the other reasons given in the article as to why JI is wrongly decided may still be used. Please see also the further article (Feb 2015)

    A recent decision of the Upper Tribunal has decided there is no possibility of making a late appeal in tax credits cases. Martin Williams considers the case.

  • Tax credits: the truth is rarely pure and never simple

    Issue 228 (June 2012)
    article

    Mark Willis explains the latest round of changes to tax credits.1

    • 1. Oscar Wilde, The Importance of Being Earnest, 1895