E2.101 Introduction to universal credit

Personal and employment tax

E2.101 Introduction to universal credit

Part E2     Universal Credit and tax credits

Contents of Part E2

E2.1     Universal Credit

E2.2     Working tax credit and child tax credit

Division E2.1     Universal credit

For updates affecting this Division please see Part E0 Updates

Universal credit

E2.101 Introduction to universal credit

The main primary legislation relating to universal credit is the Welfare Reform Act 2012. The Welfare Reform and Work Act 2016 also contains some primary legislation particularly in regards to the benefits cap and the child and work elements of universal credit. However most of the detailed rules lie within regulations. The key instrument is The Universal Credit Regulations

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