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. 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. There is information about migration notice letters on GOV.UK.

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 back together, the joint claim comes to an end. Each claimant, to the extent that they are entitled, must make a new claim for the universal credit

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