Commentary

E2.201 Tax credits—introduction

Personal and employment tax

E2.201 Tax credits—introduction

Division E2.2     Working tax credit and child tax credit

For updates affecting this Division please see Part E0 Updates

Tax credits—Overview

E2.201 Tax credits—introduction

Tax credits are payments from the government which are made to people with a child or to other people on a low income. Under the current system there are two different tax credits – the child tax credit and the working tax credit.

HMRC are responsible for the payment of tax credits, which must be claimed. Consequently a summary of the tax credit regime and key legislative provisions are provided in this division.

For details of the rates of

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