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• Tax Credits
  • Legislation and case law
    • Statutes
      • Original
      • Consolidated
    • Statutory instruments
      • Original
        • Chronological
        • Alphabetical
      • Up-rating and amending
      • Consolidated
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        • Alphabetical
    • Case law
      • Upper Tribunal decisions
        • Upper Tribunal tax credits decisions (chronological)
        • Upper Tribunal tax credits decisions (by topic)
      • Judgments of the higher courts
  • Guidance
    • What does the law mean?
      • Government websites
      • Tax Credits Manuals
      • Codes of practice
      • Tax Credits leaflets
        • Current leaflets
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      • External commentary
    • How do tax credits work?
      • Tax credits and coronavirus
        • £500 payment for working households on tax credits
      • The annual cycle
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        • Renewals
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        • Critical dates
      • Forms, notices and checklists
        • Current forms, notices and checklists
        • Archived forms, notices and checklists
      • Calculating tax credits
      • Who can claim?
      • Making a claim
        • How to claim
        • Backdating
        • Protective claims
      • Entitlement
        • WTC elements
        • CTC elements
        • 2 child limit policy
      • Payments
      • What is income
        • The four steps
        • Disregarded income
        • Calculating tax credits income
        • Employment income
        • Pension income
        • Income from self-employment (or trading income)
        • Social security income
        • Student income
        • Investment income
        • Property income
        • Foreign income
        • Notional income
        • Miscellaneous income
      • Real Time Information and tax credits
      • Changes of circumstances
        • Changes that must be reported to HMRC
        • Bereavement
        • Other changes
        • How to notify changes
      • Understanding the disregards
      • Understanding childcare
        • Who can claim
        • Calculating costs
      • Understanding disability
      • Understanding couples
      • Understanding self-employment
      • Special circumstances
        • Foster carers
        • Domestic violence
      • Overpayments and underpayments
    • How much can your client get?
      • Rates and tables
      • HMRC calculators
      • Passported benefits
      • National Insurance Credits
    • How to deal with HMRC
      • Acting on behalf of someone else
        • Intermediaries
        • Agents
        • Appointees
      • Navigating HMRC
      • Contacting HMRC about tax credits
      • Obtaining information held by HMRC about a client
      • Challenging overpayments
      • Appeals
        • Appealable decisions
        • Starting an appeal
        • Official error
      • Disputes
      • Dealing with mistake and fraud
        • Examinations
        • Enquiries
        • Penalties and interest
        • Discovery
        • Fraud
      • Dealing with overpayment debt
        • Tax Credits: DWP/DfC and tax credits debt
      • Expected HMRC standards
        • HMRC Charter
        • Extra support service
      • Making a complaint
        • HMRC complaints
        • Adjudicator
        • Judicial Review
        • Ombudsman
      • Tax Credits Consultation Forum (formerly Benefits and Credits Consultation Group)
  • Policy
    • Research and reports
      • Where it all started
      • HMRC Research Reports
      • Adjudicator’s Office and Ombudsman’s reports
      • Other Government research and reports
      • HMRC annual reports, performance reports and business plans
    • Public statistics
    • Public consultations
    • Committees
      • Parliamentary Committees
      • Social Security Advisory Committee
    • Policy
  • Resources
    • Newsletters
    • Books to buy
      • Tax Credits handbook updates
    • Training courses
    • Specialist resources
    • Parliamentary questions
• Universal Credit
  • Legislation and case law
    • Primary Legislation
    • Secondary Legislation
      • Main Regulations as enacted
      • Miscellaneous and Consequential Amendment Regulations
      • Commencement Orders
      • Regulations relating to passported benefits
    • Northern Ireland
    • Scotland
    • Case law
  • Guidance
    • Who can claim Universal Credit
      • Roll-out timetable (GB)
      • Current eligibility to claim
      • Live service
      • Tax credits and UC
      • Pensioners
      • Northern Ireland
    • Existing tax credit claimants
      • Making a universal credit claim
      • Changes of circumstances
      • Managed migration
        • Managed migration process
        • Managed migration roll-out schedule
        • Transitional Protection
        • Calculating the transitional element
        • Notices and letters
        • Help and Support
      • Finalising tax credit claims
      • Tax credit debt
    • Entitlement to Universal credit
      • Claim conditions
      • Claimant commitment
      • Work conditions
      • Rates
      • Calculating universal credit
      • Elements
        • 2-child limit
      • What is income for UC?
      • Capital rules
      • Self-employment
        • What counts as self-employment for UC?
        • Calculating income from self-employment
        • Surplus earnings and losses
        • Reporting income from self-employment
        • Gainful self-employment
        • Minimum income floor
        • Companies
        • Summary of differences between tax credits and UC
        • Legislation and guidance on self-employment
      • Passported benefits
      • Benefit cap
      • Transitional protection
      • RTI and Universal Credit
      • Payments
    • Leaflets and factsheets
    • Adviser guidance
  • Policy
    • Policy changes
    • Background to universal credit
    • Research and reports
    • Universal credit statistics
    • Universal credit consultations
    • Evaluation of universal credit
  • Resources
    • External commentary
    • Local Council Tax / Rates
• National Minimum Wage
  • Legislation and case law
    • Statutes
      • Original
      • Consolidated
    • Statutory instruments
      • Original
      • Amending
  • Guidance
    • What does the law mean?
    • How does National Minimum and National Living Wage work?
    • How much is the National Minimum Wage?
      • Rates over the years
      • Calculators
    • How to deal with HMRC
  • Policy
    • Low Pay Commission reports
    • Public statistics
    • Public consultations
  • Resources
• Child Benefit
  • legislation and case law
    • Statutes
      • Original
      • Consolidated
    • Statutory instruments
      • Original
      • Uprating and amending
    • Case law
      • Upper Tribunal decisions
      • Judgments of the higher courts
  • Guidance
    • What does the law mean?
      • Government websites
      • HMRC Manuals
      • Current leaflets
      • External commentary
    • How do child benefit and guardian’s allowance work?
      • Qualifying for child benefit and guardian’s allowance
      • Forms, notices and checklists
      • Making a claim
      • Changes of circumstances
      • High Income Child Benefit Charge
      • Overpayments
    • How much can your client get?
      • Rates and tables
      • Payment information
      • National Insurance credits
    • How to deal with HMRC
      • Acting on behalf of someone else
        • Intermediaries
        • Agents
        • Appointees
      • Contacting HMRC
      • Obtaining information held by HMRC
      • Submitting an appeal
      • Expected HMRC standards
        • HMRC Charter
        • Extra support service
      • Making a complaint
  • Policy
    • Where it all started
    • Research and reports
    • Public statistics
    • Public consultations
    • Policy changes
    • Government Committees
• Tax-free childcare
  • Legislation and case law
    • Statutes
    • Statutory instruments
  • Guidance
    • Who can claim?
      • Who is an eligible person?
      • Eligibility conditions
        • Responsibility for the child
        • Being in the UK
        • Paid work
        • Other benefits and childcare support
      • Declarations of eligibility
      • Qualifying children
    • How does Tax-Free Childcare work?
      • How much is Tax-Free Childcare worth?
      • What are qualifying childcare costs?
      • Entitlement periods
      • Making a claim
        • Opening an account
        • Reconfirmation process
        • Closing an account
        • Backdating
      • Managing a Tax-Free Childcare account
        • Paying into an account
        • Paying for childcare
    • Tax-Free Childcare and other childcare support
      • Employer supported childcare
      • Free childcare
      • Other childcare schemes
    • Dealing with HMRC
      • HMRC guidance and information
  • Policy
    • Scheme background
    • Public Consultations
• Blog

• Legislation and case law
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• Policy

• Scheme background
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