The benefit referred to here is Universal Credit. It is a benefit administered by the Department for Work and Pensions, not a refund or credit against a tax bill.
The older phrase “Universal Tax Credit” should not be confused with a separate current scheme.
Universal Credit
Entitlement depends on the claimant’s circumstances and the applicable benefit rules. Amounts should be checked through the official Universal Credit guide.
Child Tax Credit and Working Tax Credit have ended. Do not use an old claim process or assume that entitlement to an earlier benefit determines a current award.
Child Benefit is separate
Universal Credit does not replace Child Benefit. Child Benefit has its own eligibility and claim rules.
A High Income Child Benefit Charge can arise depending on the relevant person’s adjusted net income. The charge is a tax issue and should be considered separately from the benefit claim.
Use the current charge guidance for thresholds, calculation and reporting options. We can help review the income figures rather than relying on a salary figure alone.