HMRC letter codes · Tax credits (TC)
TC825Income working sheet
Last reviewed 14 October 2026 · How Tax Letters checks its facts
GOV.UK says tax credits ended on 5 April 2025 and no more payments will be made.
GOV.UK: Tax credits: general enquiries · checked 14 October 2026
In short
GOV.UK says the TC825 working sheet helps you calculate the total income you need to use for tax credits claims or renewals.
“Use this working sheet to help you calculate the total income you need to use for tax credits claims or renewals.”
GOV.UK: Tax credits: income working sheet (TC825) · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about TC825. Each fact has its source and the day it was checked beside it.
What it is
GOV.UK says that on the TC825 working sheet, Gift Aid donations, pension contributions and a trading loss cut your total income figure for tax credits purposes.
“If you make Gift Aid donations, pension contributions or have a trading loss, these cut your total income figure for tax credits purposes.”
GOV.UK: Tax credits: income working sheet (TC825) · checked 14 October 2026
What it asks
GOV.UK's guide Working out your income for tax credits says that if your rental property made a loss, you can use working sheet TC825 to help you work out what to enter.
“if your rental property made a loss, you can use working sheet TC825 to help you work out what to enter”
GOV.UK: Working out your income for tax credits · checked 14 October 2026
Free help and HMRC contacts
If you have a general question about your tax credits, such as one about a TC825, GOV.UK says to call HMRC on 0300 322 9129. Lines are open Monday to Friday, 8am to 5pm, and GOV.UK links to “Find out about call charges”.
“if you have a general enquiry about your tax credits … Telephone: 0300 322 9129 … Opening times: Monday to Friday, 8am to 5pm. … Find out about call charges”
GOV.UK: Tax credits: general enquiries · checked 14 October 2026
Free help first
These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.
- HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
- Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
- TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
- Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.
- GOV.UK: Tax credits: income working sheet (TC825) (checked 14 Oct 2026)
- GOV.UK: Working out your income for tax credits (checked 14 Oct 2026)
- GOV.UK: Tax credits: general enquiries (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)