Personal Tax

Tax credits on separation and divorce

Produced by Tolley
  • 19 Oct 2021 22:37

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Tax credits on separation and divorce
  • Migration of tax credits to Universal Credit
  • The end of a joint claim for tax credits
  • Notification of separation
  • Responsibility for the child(ren)
  • Collection of overpayments

Tax credits on separation and divorce

Migration of tax credits to Universal Credit

New claims for tax credits are no longer possible as they have been replaced by the universal credit for all claimants. Existing claimants will continue to receive tax credits until they are migrated to the universal credit system. Migration will take place when a change in circumstances is reported.

See the Universal credit guidance note.

The end of a joint claim for tax credits

Where a tax credit claim has been made jointly by two claimants and the couple separates with very little likelihood of them getting back together, the joint claim comes to an end. Each claimant, to the extent that they are entitled, must make a new claim for the universal credit separately.

Where the separation is not permanent and there is a possibilit

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