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Home / Simons-Taxes /Personal and employment tax /Part E2 Universal Credit and tax credits /Division E2.2 Working tax credit and child tax credit /Tax credits—introduction / E2.201 Tax credits—overview

E2.201 Tax credits—overview

Personal and employment tax

For updates affecting this Division please see Part E0 Updates

Tax credits—introduction

E2.201 Tax credits—overview

Note that tax credits cease on 5 April 2025. New claims for tax credits are no longer possible and no more payments will be made after 5 April 2025. Any existing

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I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

I3.750 POAT—introduction to existing arrangements

B5.812A Particular charitable bodies

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.1167 Payments made after leaving and after issue of form P45

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest