Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Changes - miscellaneous (A-F): Change results in an underpayment (in-year) (Info)

An in-year underpayment of tax credits may result from a change of circumstances.

If the change is

  • not a reduction in the household income, the underpayment will be paid automatically by direct payment immediately to the customer.
  • a reduction in the household income, follow the guidance in TCM0234040.