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
Personal Tax

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

Read more Read more