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<p>Working Tax Credit is gradually being replaced by Universal Credit. The current
Department for Work and Pensions (DWP) planning assumption is that the Universal Credit
service will be fully available in each part of Great Britain during 2016, having
closed down new claims to the legacy benefits that it replaces, including tax credits.
HMRC will continue to work closely with the DWP on the specific process and timing
for the closure of new claims to Working Tax Credit.</p><p> </p><p> </p>
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