Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to page 35 of the HMRC Annual Report and Accounts 2016-17, what the cut-off date is after which no new tax credits claims will be taken.

For the majority of customers, the current cut-off date for HMRC accepting new tax credit claims is 31^st December 2018. Specifically for those customers with 2+ children or of Pension Credit Qualifying Age, the cut-off date is extended to 31^st January 2019. These dates may be subject to change in order to align with DWP’s Universal Credit migration schedule.