🇬🇧United Kingdom

Tax Credits (Working / Child)

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

Medium~20 minBenefitsTax 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

1Check 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.

2Renew Your Claim by July 31

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

3Report Changes in Circumstances

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

4Await 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.