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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Transition to Universal Credit: prohibition of claim for tax credits

The Universal Credit (Transitional Provisions) Regulations 2013, Regs 15(3)

A person who is entitled to Universal Credit may not make a claim for tax credits, even if the claim is made or treated as made at a time when the person was not entitled to Universal Credit.