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0808 808 3555
There are two types of tax credit payments:
The government is in the process of replacing tax credits with
the new Universal Credit.
It is no longer possible to make a new claim for tax credits as
most new claimants are expected to claim Universal Credit instead.
The only exception to this are disabled people who are getting a
payment known as the severe disability premium as part another
means tested benefit. They are exempt from claiming Universal
Existing tax credits claimants can stay on this benefit for the
time being. If you are already on child tax credits and you or a
partner start to work, you can also have working tax credit
payments added onto your existing child tax credit award. This is
seen as a review of an existing tax credit claim rather than a new
claim which would trigger a Universal credit claim.
However at some point between July 2019 and 2023 all existing
tax credit claimants will be moved onto Universal
Child tax credit is paid to families who have at least one
The amount that you get depends on your family circumstances and
your annual income. You get extra child tax credit payments if you
have a child with a disability who gets Disability Living Allowance
(DLA), Personal Independence Payment
(PIP) or who is registered blind.
Make sure that you tell the Tax Credits Office as soon as you
can if you are awarded DLA or PIP at any rate for your child, or if
you have an existing award that is increased to the highest rate of
the DLA care component or the enhanced rate of the daily living
component of PIP. If you wait more than a month before telling them
about this you are likely to miss out on getting these extra tax
credit payments backdated.
Eligibility for working tax credit depends partly on income but
also on the number of hours you work.
If you have children, you qualify if your income is low enough
However, a couple with children need only work 16 hours per week
between them if:
If you don't have children, you qualify if your income is low
enough and you work 30 hours a week (16 hours if you are disabled
or over 60).
Working tax credit can include help towards certain registered
childcare costs. You could get up to £122.50 a week for one child
and £210 a week for two or more children although the amount that
you receive towards your childcare costs will vary depending on
Childcare costs can be included only for:
The amount of tax credits you get is usually based on your
annual taxable income and your family size. If you have a partner,
your joint income is taken into account. Unlike most other
means-tested benefits there is no limit on how much capital or
savings you can have.
Both tax credits are paid by HM Revenue. To speak to them about
your tax credits award call 0345 300 3900.
Sometimes people are overpaid tax credits, for example if
there's a change in their circumstances or the Tax Credit Office
makes a mistake - see the government's
website for more information.
If you don't agree that you were overpaid tax credits or you
think the amount of the overpayment is wrong, you can ask for a
mandatory reconsideration and subsequently appeal that decision in
the normal way. See our page on revisions
However, if you accept that you were overpaid tax credits, and
that the overpayment has been correctly calculated, you cannot ask
for a mandatory reconsideration nor appeal HMRC's decision to
recover that money.
Instead, if you are unhappy with a decision to recover a tax
credit overpayment, for instance because you think it was an
official error, you can dispute the decision to recover using form
TC846. You need to do this within three months of the decision
although a late dispute may be accepted in exceptional
Make sure that you explain why you think the overpayment was
caused by HMRC and any steps you took to contact HMRC.
Unfortunately, HMRC will continue to recover the overpayment
while it is looking at your dispute. However, if your dispute is
successful any amount already recovered should be refunded to
You can also ask HMRC not to recover some or all of the
overpayment if this would cause you hardship.