TCTM11004 - Transition to Universal Credit: Exclusion of claims for tax credits

The Universal Credit (Transitional Provisions) Regulations 2014, Reg 6

A universal credit claimant may not make a claim for a tax credit.

A person is a universal credit claimant if:

• they are entitled to universal credit; Reg 6(2)(a)
• they made a claim for universal credit, and are awaiting a decision; Reg 6(2)(b)
• they were previously in a joint universal credit award and it is within one month of the date the person ceased to be a member of that couple; Reg 6(2)(c)

• they have ceased to be a member of a couple and are entitled to an award of universal credit as either a single claimant or jointly in a new couple; Reg 6(2)(ca)

• they are treated as having made a claim for universal credit but no decision has yet been made as to the person’s entitlement; Reg 6(2)(d)
• a decision has been made that the person is not entitled to universal credit and either the Secretary of State is considering whether to revise that decision, or the person has appealed against that decision to the First-tier Tribunal and that appeal or any subsequent appeal to the Upper Tribunal or to a court has not been finally determined. Reg 6(2)(e)

A UC claimant is not precluded from being treated as making a claim for a tax credit for the current year in the tax credits renewal period where the person made a new claim to universal credit. Reg 6(9)

Note: This means that where a claim for universal credit is made by a person who had an ongoing award to tax credits, that person will be treated as making a claim to tax credits from 6th April to the day before they made their universal credit claim. See TCTM11007.