TCTM01006 - Overview and purpose: How to claim or get more information
The Welfare Reform Act 2012 (Commencement Order No 32 and Savings and Transitional Provisions) Order 2019 came into force on 1st February 2019 which effectively “closed” the gateway to new tax credits claims. This means new customers will need to make a claim for another benefit (e.g. Universal Credit) rather than tax credits.
Customers with ongoing Child Tax Credit or Working Tax Credit only awards, can continue to make a new claim for the tax credits not currently awarded.
For further information, please read –
TCTM11001 - Transition to Universal Credit: Abolition of tax credits
TCTM11002 - Transition to Universal Credit: Transitional provision: Claims for a tax credit