Key facts
•You cannot usually make a new claim for tax credits.
•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.
•If you claim universal credit (UC), your entitlement to tax credits ends.
Moving to universal credit
The ‘managed migration’ transfer process started in January 2022, under which you are told by the DWP that your tax credits will end and are invited to claim UC. See
here for further information, and AskCPAG and CPAG’s
Welfare Rights Bulletin for updates