Making and renewing a tax credits claim

Copyright © 2025 LexisNexis
Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Making and renewing a tax credits claim

Copyright © 2025 LexisNexis
Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
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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 to

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  • 23 Oct 2025 08:50

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