Child Tax Credit and Working Tax Credit in 2026: Can You Still Claim?

Quick answer

Child Tax Credit (CTC) and Working Tax Credit (WTC) are legacy benefits that are being phased out as part of the government's long-running welfare reform programme. New claims have been closed since April 2019. If you are still receiving either benefit, you are an existing claimant who has not yet been migrated to Universal Credit (UC). That migration will happen — it is a question of when your notice arrives, not whether it will.

By spring 2026, the vast majority of legacy claimants in England and Wales have already received migration notices. DWP is working through the final cohorts — primarily households with more complex circumstances, such as those receiving the Severe Disability Premium or those with mixed-age couples. If you have not yet received a notice but are still on CTC or WTC, one is likely to arrive within the next few months.

A brief history of Child Tax Credit and Working Tax Credit

Child Tax Credit was introduced in April 2003, replacing the old Children's Tax Credit and child additions in Income Support. It provided a two-part award: a Family Element (a flat-rate amount for any household with children) and a Child Element per qualifying child. Working Tax Credit, also introduced in 2003, replaced Working Families' Tax Credit and was aimed at low and moderate earners in work, including those without children.

At their peak in 2011–12, around 4.7 million families received CTC and 1.3 million received WTC. Both were administered by HMRC — not the DWP — which created friction when claimants' circumstances changed, since HMRC's annual reconciliation process often resulted in large overpayments that had to be repaid.

The Welfare Reform Act 2012 created Universal Credit as a replacement for six legacy benefits:

1. Income Support
2. Income-Based Jobseeker's Allowance
3. Income-Related Employment and Support Allowance
4. Housing Benefit
5. Child Tax Credit
6. Working Tax Credit

UC began rolling out from 2013, but progress was slow. The decision to migrate existing claimants — rather than just new claimants — was announced in 2019 and has been implemented in waves ever since.

The managed migration programme

Managed migration is the process by which DWP moves existing legacy benefit claimants onto Universal Credit. It differs from natural migration, where a claimant triggers the move themselves by reporting a change of circumstances.

The programme has moved through several phases:

As of May 2026, DWP has migrated over 900,000 households under the managed migration programme. Around 100,000–150,000 complex cases remain.

How the process works step by step

Step 1 — You receive a migration notice A letter arrives from DWP (not HMRC) telling you that your legacy benefits will end on a specific date. The notice gives you at least three months from the date on the letter to make a claim for Universal Credit.

Step 2 — You claim Universal Credit You apply at gov.uk/universal-credit. The claim is assessed, and DWP calculates your UC entitlement based on your current circumstances (household size, income, housing costs, disability status).

Step 3 — Transitional protection is assessed If your UC entitlement is lower than your combined legacy benefit award at the point of migration, you receive a transitional element — a top-up payment that brings your UC up to the legacy level. This protection is not uprated annually: it stays flat in cash terms, meaning it gradually erodes as UC standard allowances rise with inflation.

Step 4 — Legacy benefits end Your CTC and WTC (plus any linked Housing Benefit or Income Support if applicable) stop once you are on UC. HMRC closes your tax credit award and reconciles any overpayment or underpayment for the period up to the closure date.

What if you miss the three-month deadline?

If you do not claim UC within three months of your migration notice date, your legacy benefits stop automatically. However, DWP has built in a one-month grace period: if you claim within four months of the notice date (the three-month window plus one extra month), you can still qualify for transitional protection.

If you claim after the four-month point, you may still receive UC but you will not get transitional protection — so if UC pays less than your legacy benefits, you will receive the lower amount with no top-up.

If you are struggling to make the deadline for any reason, call the UC Migration Notice helpline immediately: 0800 169 0328 (Monday–Friday 8am–6pm).

What you would receive on Universal Credit

Universal Credit is made up of several elements. The amount you receive depends on your household composition, income, housing costs, and any health conditions or caring responsibilities.

Standard allowance (2026/27)

Additional elements (2026/27)

Housing costs (if applicable) are paid as the housing costs element, broadly equivalent to the old Housing Benefit.

Legacy benefit rates (for comparison)

Note that the UC childcare support (85% up to £1,630/month) is generally more generous than the legacy WTC childcare element (70% up to £175/week), which is a significant advantage for families with high childcare costs.

Who gains and who may lose on migration

Families who typically gain on UC:

• Those with high childcare costs (UC covers up to 85% vs WTC's 70%)
• Disabled claimants who qualify for Limited Capability for Work elements
• Carers who qualify for the Carer Element
• Households where income fluctuates (UC adjusts monthly in real time)

Families who may receive less on UC (before transitional protection):

• Couples where only one partner works modest hours (WTC could pay more for some earning profiles)
• Claimants who receive the Severe Disability Premium (SDP) — DWP has specific transitional arrangements for SDP claimants
• Those with savings between £6,000 and £16,000 (UC reduces by £4.35/month per £250 of capital above £6,000; legacy benefits had no capital taper for most claimants)

Important: Transitional protection bridges the gap at the point of migration, but it does not last forever. It is reduced any time your UC award increases — for example, if UC standard allowances are uprated, the transitional element falls by the same amount.

What to do if you have not received a migration notice yet

If you are still receiving CTC or WTC and have not received a migration notice, do not make a voluntary claim for UC unless you are certain UC will pay you more. A voluntary move to UC ends your legacy benefits permanently — you cannot go back. Transitional protection is only available under managed migration, not voluntary migration.

You should:

1. Continue claiming as normal until you receive your migration notice.
2. Keep your contact details up to date with HMRC (for the tax credit award) so DWP can reach you.
3. Check your entitlement in advance using the Policy in Practice Better Off Calculator or Turn2Us Benefits Calculator to understand whether UC will pay more or less.
4. Contact Citizens Advice if you have a disability, complex household situation, or are at risk of losing income during the switch.

If you believe you should have received a migration notice already — for example, if other people you know in similar circumstances have been contacted — you can call the UC Migration Notice helpline to ask where you are in the queue.

The NI credits point: always claim

Even if you are uncertain whether to claim UC, one point is absolute: if you have children under 12 and do not work, you should be claiming either CTC or UC to protect your National Insurance record. Child Benefit, CTC, and UC all trigger Class 3 NI credits (for parents not working) that count toward your State Pension. Losing those credits for even a few years can reduce your State Pension by hundreds of pounds a year in retirement.

Getting help

Frequently asked questions

I received a migration notice but my three-month deadline has passed — what now?

Call 0800 169 0328 immediately. DWP does have discretion to extend the deadline in exceptional circumstances, and there is the one-month grace period described above. Even if you miss transitional protection, claiming UC is still almost always better than having no income support at all.

Does managed migration affect my Housing Benefit separately?

If you claim Housing Benefit alongside CTC or WTC, it will also be migrated to the UC Housing Costs Element at the same time. Local Authority Housing Benefit for pensioners is handled separately and is not included in the UC migration.

My partner is on Pension Credit — will we both be migrated?

Mixed-age couples — where one partner is below State Pension Age and one is above — have complex rules. In most cases, if one partner is eligible for Pension Credit, DWP treats the household differently. Get specialist advice from Age UK (0800 678 1602) or Citizens Advice before making any claim changes.

I overpaid tax credits in a previous year — will that debt transfer to UC?

HMRC tax credit overpayments remain with HMRC and are collected separately from UC. They can be deducted from future UC payments, but they do not disappear. You can request a waiver if repaying the debt would cause genuine hardship.

Can I claim CTC for a child born after 2019?

No. The two-child limit means CTC and UC only pay a child element for the first two children in most cases (with limited exceptions for multiple births and certain other circumstances). And since new CTC claims have been closed since 2019, any new parent must claim UC.