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Child Tax Credit and Working Tax Credit have been replaced by Universal Credit. You cannot make a new claim for tax credits.

If you鈥檙e already claiming tax credits and your circumstances change, you can update your claim.

To update your existing tax credit claim report a change in your circumstances online or by phone.

If you cannot get 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.

You can only make a claim for Child Tax Credit or Working Tax Credit if you already get either of these tax credits.

Update your claim as soon as your circumstances change so you get all the money you鈥檙e entitled to.

You can do this at any time of year.

If you know your income will go down

Update your claim straight away if you know your income will drop to a level that means you鈥檒l be eligible for another tax credit.

For example, you could make a claim now if you found out your income is going to drop in 6 months鈥� time.

The income levels for Working Tax Credit and Child Tax Credit are different.

If you鈥檙e already claiming tax credits and your living circumstances change, you can update your existing claim.

You can update your claim for tax credits as a single person, or as a couple (known as a 鈥榡oint claim鈥�) if you鈥檙e both 16 or over and living in the UK.

Usually, a joint claim is when:

• you鈥檙e married or in a civil partnership (and not permanently or legally separated)
• you live with your partner as though you鈥檙e married or in a civil partnership
• you鈥檙e temporarily living away from one another, for example looking after a relative or working away from home

A joint claim is also when 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鈥檒l have a claim 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 in the聽EU, Iceland, Liechtenstein, Norway or Switzerland and one of you works in the UK

If you鈥檙e 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鈥檙e not sure

Call HM Revenue and Customs to find out if you should make a joint claim.

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鈥檙e claiming other benefits

You have to ask for your tax credits to be backdated if you get:

• Income Support
• Jobseeker鈥檚 Allowance (income-based)
• Employment and Support Allowance (income-related)
• Pension 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鈥檝e been given a decision on your refugee status or disability benefits.

How to backdate a claim

If you鈥檙e claiming over the phone, call HM Revenue and Customs to ask them to backdate your claim.

If you鈥檙e 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鈥檙e not in work
• the date you got a decision on your refugee status or disability benefits - if you鈥檙e applying to backdate by more than 31 days

Usually, what you鈥檙e 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 (鈥榦n furlough鈥�) - check your P60s, P45s or payslips
• earnings before tax and National Insurance if you鈥檙e 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鈥檚 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 拢7,500 (or 拢3,750 if you鈥檙e a joint owner)
• payment above 拢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鈥檚 Allowance (JSA), Carer鈥檚 Allowance Supplement in Scotland or 鈥榯ax-free鈥� 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

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鈥檝e just started work put the hours you expect to work.