New claims are directed to universal credit
Note that tax credits cease on 5 April 2025. New claims for tax credits are no longer possible and no more payments will be made after 5 April 2025. Any existing claimants will be migrated to the universal credit system. See Division E2.1. Because of the nature and administration of universal credit, detailed consideration is beyond the scope of the current work. However, a brief outline of Universal Credit is given at E2.102.
New claims for tax credits are not possible and the Universal Credit must be applied for instead. Changes in circumstances of a claimant will also trigger migration of the claim to the Universal Credit system. See E2.101.
Renewals—claim treated as made in response to final notice
Tax credit claims which are not yet migrated to the Universal Credit system are renewed annually.
At the end of the tax year, HMRC issue a final notice to all tax credit claimants who have been awarded tax credits for either all or part of the tax year1.
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Web page updated on 17 Mar 2025 16:31