Welfare Benefits and Tax Credits Handbook 2019/20Part 10: General rules for tax creditsChapter 63: Claims, decisions and getting paid: tax credits Key facts
Back to previous
Newer version available

There is a newer version of this publication available:
Welfare Benefits and Tax Credits Handbook 2021/22

Key facts
    •Tax credits are administered and paid by HM Revenue and Customs’ Tax Credit Office.
    •Tax credits are dealt with differently from social security benefits. Tax credits are dealt with over a tax year, using annual income, and entitlement is finalised at the end of the tax year.
    •Your tax credits may be affected by changes in your circumstances or income.
    •Tax credit claims are finalised between April and July each year. This annual review also acts as a renewal claim for the new tax year.
Future changes
The government says that from November 2020 (July 2019 for some claimants), the DWP will begin to transfer existing tax credits claimants to universal credit. See here for further information, and CPAG’s online service and Welfare Rights Bulletin for updates.
You need a subscription to see the rest of this publication. If you’re a subscriber, please log in to your account
Not yet a subscriber?

Find out more about our subscriptions and sign up

Not sure what you can access for free?

Some of our content is free to access and other areas of the site are for subscribers only.

Find out more: What welfare rights content can I access for free?

Purchase online access to the section for £0.00