Entitlement to tax credits

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

This guidance note looks at the eligibility criteria for working tax credit and child tax credit. Note that tax credits cease on 5 April 2025. New claims for tax credits are no longer possible and no more payments will be made after 5 April 2025. Any existing claimants will be migrated to the universal credit system. See the Universal credit guidance note. For information about migration notice letters, see the GOV.UK website.

Residence rules for tax credit claimants

To be eligible for tax credits, the individual must usually live in the UK ― that is England, Scotland, Wales or Northern Ireland. The UK does not include the Channel Islands or the Isle of Man.

For claims made on or after 1 July 2014, the claimant must have been living in the UK for three consecutive months immediately prior to making the claim. This rule applies equally where the claim is backdated; the claimant must have been living in the UK for three consecutive months immediately prior to that earlier date. However, this three-month rule does not apply to

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