Key facts
•You can only make a new claim for working tax credit (WTC) in very limited circumstances.
•WTC is paid to some low-paid workers who have not claimed universal credit (UC).
•You do not have to have paid national insurance contributions to qualify.
•WTC is administered and paid by HM Revenue and Customs.
•If you disagree with a WTC decision, you can apply for a mandatory reconsideration and then appeal if you are unhappy with the outcome (see
Chapter 67).