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HMRC internal manual

Tax Credits Technical Manual

Transition to Universal Credit: termination of tax credit awards

The Universal Credit (Transitional Provisions) Regulations 2013, Regs 8 & 16

Where a tax credit claimant forms a couple with a Universal Credit recipient entitlement to tax credits will end on the day before the couple are jointly entitled to Universal Credit.

During the tax credit renewal period a person may be treated as having made a claim for tax credits under the Universal Credit regulations, where a deemed claim has not been made under the tax credit regulations.