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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.

Some changes of circumstances affecting entitlement to tax credits must be notified to HMRC, by virtue of regulations made under the Tax Credits Act 2002, s 6. The rules are set out in the Tax Credits (Claims and Notifications) Regulations, SI 2002/2014¹.

A notification of change of circumstances must be given to a relevant authority at an appropriate office