🇬🇧 United Kingdom

Tax Credits (Working / Child)

Income top-up for workers and families — being replaced by Universal Credit

Medium ~20 min BenefitsTax CreditsIncome Support

/ What is this form?

Working Tax Credit and Child Tax Credit are income-related benefits administered by HMRC. They are being replaced by Universal Credit — you can no longer make a new claim unless you already receive tax credits. Existing claimants will be migrated to UC by 2026.

/ Who needs this form?

Existing tax credit claimants only (no new claims accepted)
Claimants must renew annually by July 31

/ What you need before you start

National Insurance number

Income details for the tax year

Childcare costs

Working hours

/ Step-by-step guide

1 Check If You Already Receive Tax Credits

No new claims for tax credits are accepted. If you do not currently receive them, apply for Universal Credit instead.

2 Renew Your Claim by July 31

Existing claimants must renew annually. HMRC sends renewal packs in April and May.

3 Report Changes in Circumstances

Report changes within 30 days: income change, new child, change in working hours, relationship changes.

4 Await HMRC Calculation

HMRC calculates your new award based on household income and circumstances.

/ Key fields explained

Field	What to enter	Common mistake
Annual income	Household income for the tax year	Use the income figure HMRC asks for — usually last year's income, confirmed or estimated

/ Common mistakes to avoid

Not renewing by July 31 (payments stop)

Not reporting changes in circumstances within 30 days

Making a new claim (not possible — apply for Universal Credit instead)

/ Frequently asked questions

Can I make a new claim?

No. New claimants must apply for Universal Credit instead. Existing claimants will be migrated to UC.