Tax credits and benefits

Introduction to tax credits and benefits

Depending on your household circumstances you may be eligible to claim certain benefits and/or tax credits. There are two tax credits – Child Tax Credit and Working Tax Credit; you may be able to claim one or both of them. HM Revenue & Customs (HMRC) deal with claims for tax credits.

What information and help can I find in this section?

On our main LITRG website we provide information about tax credits and benefits aimed at helping you navigate the often complicated system of support available, with links to more detailed guidance.

You will find information about tax credits covering the following subjects:

• What are tax credits?
• Who can claim tax credits?
• What is Working Tax Credit?
• Disability and tax credits?
• What is Child Tax Credit?
• How do I calculate tax credits?
• How do I claim tax credits?
• Can I backdate my claim to tax credits?
• What counts as income for tax credits?
• What income will be used to calculate my claim?
• How are tax credits paid?
• How do I renew my tax credits claim?
• What changes do I need to report?
• How do I appeal a tax credits decision?
• What can I do if I have an underpayment?
• What can I do if I have an overpayment?
• What if my claim is checked by HMRC?
• How do I complain about tax credits?
• How do I contact HMRC about tax credits?
• How will Universal Credit affect tax credits?
  • Universal Credit and stopping tax credits

This section of the website contains two pages which are of particular interest to students:

• Tax credits and students – this covers when you may be able to claim tax credits whilst studying, working part-time or on an apprenticeship.
• Can I claim for my child aged 16 or over? – this page provides information on when you can claim Child Tax Credit after your child leaves school.

Our main LITRG website also has detailed information on:

• State Benefits 
• Child Benefit (this section also covers the tax charge for those on higher incomes)
• Help towards the costs of childcare

The Government is gradually introducing Universal Credit, a new benefit which will eventually replace tax credits and some working-age social security benefits. Universal Credit is being introduced geographically and in areas where the full service is available, it may no longer be possible to make a new claim for tax credits.

Existing tax credit claimants are expected to be moved across to Universal Credit between 2019 and 2022. You can find out more about this in our Universal Credit section. You can find out more about the changes on our LITRG website in our section on:

• Universal Credit

Where can I get more information?

The detail around how tax credits work can get complex. More information about all aspects of tax credits and Child Benefit, including dealing with HMRC about tax credits and Child Benefit is available on our specialist website for advisers: revenuebenefits website.

Information about tax credits, Child Benefit and State Benefits can also be found on GOV.UK along with links to the tax credits manuals.