Back dating tax credits

Condition A - At any time in the last 26 weeks before you claim working tax credit, you were getting incapacity benefit, severe disablement allowance (SDA), employment and support allowance (ESA) or national insurance credits due to your limited capability for work.

In the case of ESA and limited capability for work credits, you must have been entitled to it for at least 28 weeks – including linked periods and periods on statutory sick pay (SSP).

However, you can be paid for an earlier period in certain circumstances. The Government is gradually introducing universal credit, a new benefit which will eventually replace tax credits, and some other social security benefits.

You will only get backdating for the period you met the qualifying rules; so if you only met the rules, for example, two weeks before your date of claim, you will only get two weeks' extra money.

This section of the website provides information about when claims can be backdated as well as links to HMRC guidance about the backdating process.

The information below was written by the Low Incomes Tax Reform Group.

Existing tax credit claimants are expected to be moved across to universal credit between 20.

You can find out more about this in our universal credit section.