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HMRC internal manual

Tax Credits Technical Manual

Transition to Universal Credit: finalisation of tax credit awards

The Universal Credit (Transitional Provisions) Regulations 2013, Reg 17

Where an award of Universal Credit is made to a person who was previously entitled to a tax credit and the award of that tax credit terminated at any time during the tax year in which the award of Universal Credit is made, that award of tax credits may be subject to in-year finalisation.