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

Trusts and Inheritance Tax

Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

14 Jul 2020 12:22 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more
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
Trusts and Inheritance Tax

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more Read more