TCTM11002 - Transition to Universal Credit: Transitional provision: Claims for a tax credit
Welfare Reform Act 2012 (Commencement No. 23) Order 2015
Article 7(1), paragraph 1 of the order provides that a person may not make a claim for a tax credit if they can make a claim to universal credit.
Paragraph 1 does not apply where by virtue of regulation 4A of the Universal Credit (Transitional Provisions) Regulations 2014, or by virtue of article 4(11) of the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019 the person in question would be prevented from making a claim for universal credit as referred to in that paragraph. 7(2)
Paragraph 1 does not apply to a claim for a tax credit where a person or persons makes or make a claim for child tax credit or working tax credit and on the date on which they make the claim they already have an award of working tax credit or child tax credit respectively. This is known as claims in the alternative. 7(5)
Paragraph 1 does not apply to a claim for a tax credit where a person has or had, or persons have or had, an award of child tax credit or working tax credit in respect of a tax year and that person or those persons makes or make (or is treated as making) a claim for that tax credit for the next tax year. This paragraph is in relation to allowing HMRC to continue to administer tax credits where a person or persons have an ongoing award. This is achieved via the “Renewals” cycle. 7(6)
See TCTM11007 ongoing tax credits awards.