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TCM0066100 - Tax Credits Manual - HMRC internal manual

Note: From 27th January 2021, there are no new claims to tax credits. Note: Before you attempt to capture a claim, you must follow the guidance in TCM0134480. Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date. Note: To support the expansion of Universal Credit (UC), The Department for Work and Pensions (DWP) and The Department for Communities (DfC) in Northern Ireland, are undertaking a phased rollout approach using postcodes. By 31 December 2018, this rollout will be complete and any new claims for Tax Credits will no longer be accepted and HMRC will signpost the customer(s) towards DWP or DfC to claim Universal Credit instead.

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