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

HMRC internal manual

Tax Credits Technical Manual

Transition to Universal Credit: recovery of tax credit overpayments

The Universal Credit (Transitional Provisions) Regulations 2013, Reg 17 & schedule to those regulations paragraphs 9, 10, 13 & 14

Where a person has an award of Universal Credit has appealed against a tax credits decision any entitlement determined by the appeal shall terminate on the day before the first date of Universal Credit entitlement.