Making and renewing a tax credits claim

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

This guidance note looks at the how tax credit awards are made and renewed.

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New claims for tax credits are no longer possible as they have been replaced by the universal credit for all claimants. Existing claimants 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 in 2024. There is information about migration notice letters on the GOV.UK website.

See the Universal credit guidance note. See also the CIOT’s Low Income Tax Reform Group commentary.

Renewing a claim for tax credits

Tax credit claims which are not yet migrated to the universal credit system are renewed annually. A claimant will be invited to renew their claim by being sent a renewal pack each year. The deadline for renewal is usually 31st July each year (see below).

It is vital that claimants who receive these renewal

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