Entitlement to tax credits

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

This guidance note looks at the eligibility criteria for working tax credit and child tax credit.

Migration of tax credits to universal credit

New claims for tax credits are no longer possible as they have been replaced by the universal credit for all claimants. Until January 2021, it was possible for those entitled to severe disability premium (SDP) to make a new claim for tax credits, but SDP claimants are now also being migrated to universal credit.

The position of refugees and some other groups can be complex (see Tax Credits: Backdating on the revenuebenefits website).

Existing claimants of tax credits will continue to receive tax credits until they are migrated to the universal credit system. Migration will take place when a change in circumstances is reported , or when a migration notice letter is received. This is expected to be completed during 2024. For information about migration notice letters, see the GOV.UK website.

See the Universal credit guidance note.

Residence rules for tax credit claimants

To be eligible for tax credits, the individual must

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