Making and renewing a tax credits claim

Copyright © 2026 LexisNexis
Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Making and renewing a tax credits claim

Copyright © 2026 LexisNexis
Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
imgtext

This guidance note looks at the how tax credit awards are made and renewed. Note that tax credits cease on 5 April 2025. New claims for tax credits are notr possible. Existing claimants have been migrated to the universal credit system. See the Universal credit guidance note. There is information about migration notice letters on the GOV.UK website. See also HMRC guidance ‘Tax credits ended on 5 April 2025’.

Renewing a claim for tax credits

Tax credit claims which were not yet migrated to the universal credit system were 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 packs respond to them within the correct time period.

For 2024/25, the final year of tax credits, HMRC issued an Annual Review letter to finalise awards. This differs from the usual renewal process.

Where the claimant is told they do not need to respond

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 23 Oct 2025 08:50

Home/ Tolley Tax Guidance/ Personal Tax / Family tax planning

Popular Articles

Personal Tax

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more Read more
tag-icon Autumn Budget 2025 tag-icon Tax Returns
Value Added Tax

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more
Personal Tax

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more Read more