Welfare Benefits and Tax Credits Handbook 2021/22Part 10: General rules for tax creditsChapter 64: Claims, decisions and getting paid: tax credits Key facts
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Welfare Benefits and Tax Credits Handbook 2022/23

Key facts
    •You can only make a new claim for tax credits in very limited circumstances.
    •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
At some point, managed migration will be introduced, under which current claimants of tax credits will be required to claim universal credit. See here for further information, and AskCPAG.org.uk and Welfare Rights Bulletin for updates.
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