Apply as soon as you know you’re eligible so you get all the money you’re entitled to. You can claim tax credits at any time of year. If you know your income will go down Apply straight away if you know your income will drop to a level that means you’ll be eligible for tax credits. For example, you could make a claim now if you found out your income is going to drop in 6 months’ time. The income levels for Working Tax Credit and Child Tax Credit are different. Usually, tax credits are backdated by up to 31 days from the start of your claim.

You can apply for tax credits as a single person, or as a couple (known as a ‘joint claim’) if you’re both 16 or over and living in the UK. Usually, you must make a joint claim if: you’re married or in a civil partnership (and not permanently or legally separated) you live with your partner as though you’re married or in a civil partnership you’re temporarily living away from one another, for example looking after a relative or working away from home You might also need to make a joint claim if you and your partner are not married or in a civil partnership, but: sometimes live in the same house have a joint financial agreement have dependent children If you or your partner live abroad Usually, you must apply for tax credits as a single person if you live in the UK and your partner lives abroad. You must make a joint claim for tax credits if either: your partner is working abroad for the UK government (it does not matter if you live in the UK or abroad) you and your partner both live the EU, Iceland, Liechtenstein, Norway or Switzerland and one of you works in the UK If you’re claiming Child Tax Credit you must also make a joint claim if you live in the UK but your partner lives in the EU, Iceland, Liechtenstein, Norway or Switzerland. If you’re not sure Call HM Revenue and Customs to find out if you should make a joint claim. You must pay back any tax credits you’re not entitled to if you do not make the right sort of application.

When you make a claim, your tax credits are usually backdated automatically by up to 31 days. You do not have to do anything. If you’re claiming other benefits You have to ask for your tax credits to be backdated if you get: Income Support Jobseeker’s Allowance (income-based) Employment and Support Allowance (income-related) Pension Credit You might not get the full backdated claim if you stopped getting one of these benefits in the last 31 days and you’re claiming both Child Tax Credit and Working Tax Credit. Backdating by more than 31 days Tax credit claims can sometimes be backdated by more than 31 days if you: apply within a month of getting refugee status apply within 31 days of qualifying for certain sickness or disability benefits, such as Disability Living Allowance or Personal Independence Payment Do not apply to backdate these claims until you’ve been given a decision on your refugee status or disability benefits. You should still apply for other tax credits if you already qualify for them, for example if you have children. How to backdate a claim If you’re claiming over the phone, call HM Revenue and Customs to ask them to backdate your claim. If you’re using claim form, include a page confirming: your name, address and National Insurance number the date you started work the date you started getting one of the benefits listed, if you’re not in work the date you got a decision on your refugee status or disability benefits - if you’re applying to backdate by more than 31 days

What counts as income

Usually, what you’re entitled to is based on your income for the last tax year (6 April 2023 to 5 April 2024). Income includes: money from employment before tax and National Insurance, including if you could not work but were still getting paid (‘on furlough’) - check your P60s, P45s or payslips earnings before tax and National Insurance if you’re self-employed - check your Self Assessment tax return grants from the Self-Employment Income Support Scheme - check how much you were paid if you made a claim money from some coronavirus (COVID-19) payments benefits from your employer (check your P11D) certain state benefits money from a pension - including your State Pension interest on savings your partner’s income - if you make a joint claim UK company dividends profit from a property you own or rent out in the UK earnings from the Rent a Room Scheme above £7,500 (or £3,750 if you’re a joint owner) payment above £30,000 because your job ended HM Revenue and Customs ( HMRC ) has detailed guidance if you need help working out your income . Benefits Income includes money from UK state benefits (or their foreign equivalents) except income-based Jobseeker’s Allowance (JSA), Carer’s Allowance Supplement in Scotland or ‘tax-free’ benefits . Tax-free benefits include: Child Benefit Housing Benefit Attendance Allowance Disability Living Allowance Personal Independence Payment the foreign equivalents of UK tax-free benefits To support your claim, keep records of your income, bills, payslips, benefits, tax credits, childcare and child’s education for the current tax year and at least 2 years before that.

Put the number of hours you work in a normal week on your claim form. Add all your hours together if you have more than one job. If you’ve just started work put the hours you expect to work. Type of work How to work out your hours Employed Include overtime, but not unpaid breaks Self-employed Include all the time you spend on your business (once you’ve set it up) Seasonal Put the hours you’re working at the moment Regular term-time Put the hours you work during term time Agency Decide your normal hours with your employer On-call Only count the hours you’re called to work On standby Do not count the time when you’re not paid

How to claim tax credits

How to claim

Tax credits have been replaced by Universal Credit.

You can only make a claim for Child Tax Credit or Working Tax Credit if you already get tax credits. You’ll need to update your existing tax credit claim by reporting a change in your circumstances online or by phone.

If you cannot apply for tax credits, you can apply for Universal Credit instead.

You might be able to apply for Pension Credit if you and your partner are State Pension age or over.

View a printable version of the whole guide

How to claim tax credits

How to claim

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How to claim tax credits

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