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This tax information and impact note is about an Income Tax exemption of coronavirus support scheme payments made to working households receiving tax credits.
Find out if your creative industry company qualifies for Corporation Tax Relief and how to make a claim.
How to claim the new merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support for accounting periods beginning on or after 1 April 2024.
Find out about tax credits, who is eligible and how to claim.
This briefing provides information about how overpayments may occur, how to avoid them and what to do if they have been overpaid.
Eligible tax credits only customers will automatically receive a Cost of Living payment.
Annual reports from the Commissioners for HMRC to the Treasury on tax credits under section 40 of the Tax Credits Act 2002.
Use the online form if you’ve been overpaid tax credits and want to reduce how much you’re paying back through your tax credits payments.
Work out your eligible weekly childcare costs, when to report a change in costs
Use the online form if HMRC has paid you too much tax credits and you think you should not have to pay it back.
You might be able to get Income Tax back or pay less tax if you make maintenance payments to an ex-spouse or civil partner.
Find out if you qualify for Corporation Tax Audio-Visual Expenditure Credits and what you can claim.
What happens to benefits if you or someone in your family goes to prison or is on remand.
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return.
Call or write to HMRC if you have had a 'notice to pay' an overpayment of tax credit and cannot pay the full amount
Use form TC689 to authorise someone (an 'intermediary') to act on your behalf for your tax credits and Child Benefit.
Find out what happens if your previous tax credits award is selected for checking.
This Tax Information and Impact Note is about increasing the rates of research and development tax credits.
Correct a mistake on your tax credit claim form - getting a new award notice
Don’t include personal or financial information like your National Insurance number or credit card details.
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