Tax credit payments are based on your current personal circumstances, such as whether you work, how many children you have and your annual income. The lower your income, the more tax credits you can get.
There are two types
- Working Tax Credits – for those who work but are on a low income
- Child Tax Credits – for those with responsibility for children
The NI Direct website explains Tax credits in detail. It includes the following information:
- Getting started – who qualifies and how to claim
- Payments and entitlements
- Forms and leaflets
For further information please visit the NIDirect page on Tax credits
Cross border issues
Tax credits for cross-border workers
You could get Working Tax Credit if either of the following applies:
- you live in the South and travel to work in the North - you actually have to do your work in the North (UK), not just work for an employer based in the UK.
- you live in the North, but travel South across the border to work - but you'll need to return to the North regularly, for example every day or weekly
The Childcare Element of Working Tax Credit may also be awarded provided your child is with a registered child minder located in Northern Ireland.
Frequently cross border applications for Child Tax Credits are deemed Complex Cases. When dealing with the Tax Credits Office you should ask to speak to someone with knowledge of EU regulations or a Team Leader
You and your partner - if you have one - may be able to get Child Tax Credit for your children if:
- you work in the UK (Northern Ireland)
- you pay National Insurance contributions as a worker here
- your child lives in an EEA country (e.g. Ireland) or in Switzerland and is living with your partner or someone else and they depend on you to support them
For further information please visit
- HMRC - Tax credits for cross-border workers
- HMRC - Can you claim tax credits if you live outside of the UK?
- HMRC - Tax credits questionnaires
FOR ADVISORS: please see the HMRC Tax Credits manuals
- GOV.UK - Tax credits - this page lists a series of links to a range of tax credits-related information including:
- Tax credits if you're outside the UK - Cross-border workers
How to make a complaint
Unfortunately cross border workers can come across difficulties when making an application for tax credits.
It is possible to complain if you think that your claim has been unreasonably delayed, if you have difficulty getting information about your claim or if you have been given incorrect information e.g. if your claim has been discontinued because you move South across the border, even though you continue to work in Northern Ireland.
When making a complaint you must first write to the Tax Credits Office or call the Tax Credit HelplineComplaints Manager
Tax Credit Office
Telephone: 0845 300 3900 or 02890 538 192
If you’re unhappy with the response from the Complaints Manager you should ask for your complaint to be looked at again.
If you’re still unhappy you can then ask the Adjudicator to look into it. Please visit the following website for details on how to submit a complaint to the Adjudicator - www.adjudicatorsoffice.gov.ukThe Adjudicator's Office
PO Box 10280
Telephone: 0300 057 1111
For further information please visit HMRC - Tax credits - how to complain
- GOV.UK - Tax credits
- HMRC - Tax credits
- Advice Guide - Benefits and tax credits for people in work
- Border People - Child Benefit in Ireland
About this information record ...
|Comments:||0 Add Your Comment|
|Permalink:||Tax credits in Northern Ireland|
|Categories:||Employment, Social Welfare|
|Life Events:||Having a baby, Commuting, Working, Adoption|
|Target Groups:||Workers, Parents, All, Frontier workers, Migrant workers|
|Last updated:||17 May 2013|
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