Tax credits on separation and divorce

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

This guidance note looks at how separation is dealt with for tax credit claims.

Migration of tax credits to universal credit

New claims for tax credits are no longer possible as they have been replaced by the universal credit for all claimants. Existing claimants will continue to receive tax credits until they are migrated to the universal credit system. Migration will take place when a change in circumstances is reported or when a migration notice letter is received. This is expected to be completed during 2024. There is information about migration notice letters on the GOV.UK website.

See the Universal credit guidance note.

The end of a joint claim for tax credits

Where a tax credit claim has been made jointly by two claimants and the couple separates with very little likelihood of them getting

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