Last updated: 14 October 2026
Is there still a 31 July tax credits renewal deadline?
No. Tax credits ended on 5 April 2025, so there are no more annual renewals and no 31 July deadline. Everyone who received Child Tax Credit or Working Tax Credit has moved to Universal Credit, or to Pension Credit if they’re over State Pension age. If you had tax credits in 2024/25, HMRC will have sent a final award notice. You may still need to check it, and any overpayment from earlier years can still be collected.
What happened to tax credits
| Former claimants | What replaced it |
| Working-age families and workers | Universal Credit, run by DWP |
| People over State Pension age | Pension Credit, with housing support where eligible |
| Self-employed claimants | Universal Credit, with the minimum income floor after a start-up period |
Your Annual Review letter
If you were getting tax credits when they ended, HMRC sent an Annual Review letter showing what you were paid up to 5 April 2025. Check the income, household and personal details carefully. If anything is wrong, contact HMRC by the deadline in the letter. If you don’t, HMRC finalises your award on the information it holds. If the final figures show you were paid too much, you’ll have an overpayment to repay. If you were underpaid, HMRC should pay the difference.
Repaying old overpayments
Overpayments from past tax credit awards are usually transferred to DWP and recovered from Universal Credit, or repaid directly by agreement. If paying is difficult, ask for a lower repayment plan. You may also be able to dispute an overpayment if HMRC made a mistake and you couldn’t reasonably have noticed it.
Example
Kelly had Working Tax Credit until April 2025. Her final notice shows her income for 2024/25 was higher than estimated, creating a £600 overpayment. She has moved to Universal Credit, so DWP recovers it from her monthly payments. If she believes HMRC used the wrong income figure, she can ask for a mandatory reconsideration within 30 days of the notice.
Universal Credit and self-employment
If you’re self-employed, Universal Credit works on monthly reported income, not annual tax returns. After a start-up period, a minimum income floor may apply, which can reduce your award if your earnings are low. Keep separate monthly records, as they’re different from your Self Assessment figures.
Pension contributions and benefits
Personal pension contributions can reduce the earnings Universal Credit counts, in the same way they used to for tax credits. This is worth considering if your income is near a point where your award falls.
Scams
Fraudsters still contact former claimants claiming to offer tax credit refunds or bonus payments. HMRC no longer pays tax credits, so treat these messages as scams.
Keep your paperwork
Keep your final award notice and any letters about overpayments for at least a few years. They may be needed if DWP or HMRC contacts you later, or if you dispute an amount.
Frequently asked questions
Can I still claim tax credits?
No, new claims ended years ago and the scheme has now closed.
Who do I contact about an old overpayment?
HMRC, or DWP if it has been transferred.
Do I need to renew Universal Credit?
No, it’s assessed monthly.
Does Child Benefit still exist?
Yes, it’s separate and continues.
Related: pension contributions and tax credits, new PAYE code message scams and personal savings after redundancy.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with benefits and tax planning. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
