TC600 – Complete Guide to HMRC Tax Credits, Eligibility, How to Apply, and How to Correct Your Claim
Understanding the TC600 Form
The TC600 is HMRC’s official application form for Child Tax Credit (CTC) and Working Tax Credit (WTC). Although most people in the UK must now claim Universal Credit, the TC600 form is still used in several important situations where tax credits remain valid.
Because the tax credits system is gradually being replaced, information online is often confusing and outdated. This guide explains clearly:
-
Who can still claim tax credits
-
When the TC600 form is required
-
How renewals, changes, and corrections work
-
How tax credits interact with Universal Credit
-
How to complete every section of the TC600
-
How to avoid HMRC penalties
-
How to get help with your application
What Is the TC600 Form?
The TC600 is the main HMRC form used to claim:
Child Tax Credit (CTC)
Working Tax Credit (WTC)
It collects detailed information about your household, work, income, childcare, children, and circumstances. The form can be long and requires accuracy to avoid delays or overpayments.
The TC600 is used to:
-
Make a new claim (if still eligible)
-
Renew an existing claim
-
Report changes
-
Correct inaccurate information
-
Provide supporting evidence
Most people cannot start a new tax credits claim unless covered by an exception, but existing claimants continue to use the TC600 system.
Who Can Still Use the TC600?
Since February 2019, most new claimants must apply for Universal Credit instead of tax credits.
However, the TC600 is still permitted in these situations:
Existing tax credits claimants
You must renew annually using your TC603 or via HMRC online services.
Individuals receiving Severe Disability Premium
They may have protected entitlement.
Those aged over State Pension age claiming Pension Credit
CTC links may still apply.
People moving from abroad who were previously tax credit claimants
If your previous TC claim was active within required limits.
Cross-border and special household circumstances
Certain exceptions still apply (complex cases).
HMRC instruction
HMRC sometimes issues TC600 for correction or resubmission requests.
If you do not fall into one of these categories, you must apply for Universal Credit instead:
https://www.gov.uk/universal-credit
Types of Tax Credits Covered by the TC600
1. Child Tax Credit (CTC)
For parents or guardians with at least one child living with them.
CTC includes:
-
Family element
-
Child element
-
Disability element
-
Severely disabled element
CTC can be paid even if you are not working.
2. Working Tax Credit (WTC)
For people in work who meet minimum working hours and income rules.
WTC includes:
-
Basic element
-
Working hours element
-
Lone parent element
-
Couple element
-
Disabled worker element
-
Childcare element (up to 70% of childcare costs)
Eligibility Criteria for a TC600 Claim
Eligibility depends on:
Residency
You must normally live in the UK.
Immigration status
No “no recourse to public funds” restriction unless exempt.
Income level
Household income determines awards.
Work hours (WTC)
Minimum hours vary by:
-
Single parent
-
Couple
-
Disability
-
Pension-age worker
Child responsibility
Child must live with you or be your legal responsibility.
Full eligibility rules:
https://www.gov.uk/tax-credits-have-ended
https://www.gov.uk/child-benefit/eligibility
How to Get a TC600 Form
You cannot download TC600 from GOV.UK.
You must request it from HMRC via:
-
Tax Credit Helpline
-
Online account (existing claimants)
-
Postal request
TC600 is issued:
-
By post
-
With a barcode that links it to your household
How to Complete the TC600 (Section-by-Section Guide)
Below is a full, easy-to-understand breakdown of every section.
Section 1 — Personal Details
Includes:
-
Name
-
Address
-
National Insurance number
-
Marital status
-
Partner details (if any)
Mistakes here cause delays.
Section 2 — About Your Children
You must include:
-
Children who live with you
-
Children in full-time education
-
Birth certificates if requested
-
Disability details if applicable
Section 3 — Employment Details (WTC)
You need:
-
Employer details
-
Start date
-
Number of hours worked
-
Pay frequency
-
Contract type
If self-employed:
-
Business type
-
Earnings
-
Accounts
-
Hours worked
Section 4 — Childcare Costs
To claim childcare element, your childcare must be:
-
Registered or approved
-
Not family/friends unless registered
-
Fully documented
You must report:
-
Weekly costs
-
Changes within 1 month
Section 5 — Income
Includes:
-
PAYE earnings
-
Self-employed profit
-
Benefits
-
Pension income
-
Property income
-
Overseas income
This section determines your award.
Section 6 — Declaration
Both partners must sign if it’s a joint claim.
Common TC600 Mistakes (and How to Avoid Them)
For Claimants:
-
Incorrect income figures
-
Forgetting to report childcare changes
-
Not declaring partner
-
Confusing gross vs net income
-
Providing wrong working hours
-
Not updating work changes
-
Forgetting student finance
For Self-Employed:
-
Reporting turnover instead of profit
-
No proof of hours worked
-
Estimating income incorrectly
We help correct these issues.
HMRC Checks and Compliance
HMRC performs checks on:
-
Income
-
Childcare costs
-
Employment
-
Migrant status
-
Residency
-
Household composition
HMRC audits (compliance checks) may request:
-
Bank statements
-
Payslips
-
Contracts
-
Childcare invoices
-
Birth certificates
-
Self-employment records
Our team can manage all HMRC communication for you.
Renewals and Annual Declarations
Existing claimants must renew every year using:
-
TC603R (renewal)
-
TC603D (declaration)
Failing to renew → tax credits stop.
You must respond before:
31 July
Renewal guidance:
https://www.gov.uk/tax-credits-have-ended
Changes You Must Report Immediately
You must tell HMRC within 1 month if:
-
You move in/out with a partner
-
Working hours change
-
Income increases significantly
-
Childcare costs change
-
Child leaves full-time education
-
Child disability status changes
-
You move abroad
-
You stop working
Failure to report can result in:
-
Overpayments
-
Penalties
-
Tax credit debt
We can help notify HMRC correctly.
What Happens If You Make a Mistake on TC600?
HMRC can issue:
-
Overpayment decisions
-
Underpayment corrections
-
Penalties
-
Compliance checks
Corrections can be made through:
-
Renewals
-
Change of circumstances
-
Written corrections
-
Appeal (mandatory reconsideration)
Audit Consulting Group helps prepare strong appeals.
Moving from Tax Credits to Universal Credit
Most claimants will eventually be moved to UC through:
-
Natural migration (change of circumstances)
-
Managed migration (HMRC/DWP instruction)
Tax credits will end:
Once UC claim starts
We explain whether UC or tax credits is better for your situation.
Case Studies
Case Study 1 – Incorrect Income Reported
Client underreported self-employment income.
We corrected TC600 and prevented a £1,700 overpayment.
Case Study 2 – HMRC Compliance Check
We handled full compliance pack for a working mother.
Outcome: Claim continued with no penalties.
Case Study 3 – Transition to Universal Credit
Family moved from tax credits to UC.
We explained entitlement and ensured smooth transition.
Case Study 4 – Childcare Costs Error
Client reported wrong weekly costs.
We corrected the claim and negotiated a reduced repayment amount.
Frequently Asked Questions (FAQ)
Q1: Can I still claim tax credits with TC600?
Only in specific circumstances — otherwise you must apply for Universal Credit.
Q2: Where do I get the TC600 form?
You must request it directly from HMRC.
Q3: Do I need to renew tax credits every year?
Yes — by 31 July.
Q4: What happens if I give the wrong income?
HMRC may adjust your award or demand repayment.
Q5: How long does a TC600 take to process?
Usually 2–8 weeks.
Q6: Can ACG help me with HMRC letters?
Yes — we handle all communication on your behalf.
Official GOV.UK tax credits guidance:
https://www.gov.uk/tax-credits-have-ended
