Things are more complicated for
claimants who live in a universal credit full service area where it may be no longer possible to make a new claim for tax credits.2 LITRG recommends that anyone in these areas who
misses the 30 - day extension period and is concerned that they can no longer claim tax credits should contact HMRC or a local welfare rights specialist as soon as possible before making a claim for universal credit.3 Tax credits are paid to people who are responsible for children or young people and
working people on low incomes, whether or not they have responsibility for a child / young person, and are based on household income and circumstances.