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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 claimants will be migrated to the universal credit system. See Division E2.1. Because of the nature and administration of universal credit, detailed consideration is beyond the scope of the current work. However, a brief outline of Universal Credit is given at E2.102.

Note that new claims for tax credits are not possible and the Universal Credit must be applied for instead. Changes in circumstances of a claimant will also trigger migration of the claim to the Universal Credit system. See E2.101.

Entitlement to child tax credit depends on the claimant, or at least one of the joint claimants, being responsible for one or more children or qualifying young persons. The Supreme Court case of Humphreys v Revenue and Customs Commissioners¹ held that where parents are separated the fact that child tax credit cannot be split, and is paid to the individual