Commentary

E2.203 Tax credits—eligibility

Personal and employment tax

E2.203 Tax credits—eligibility

E2.203 Tax credits—eligibility

Note that new claims for tax credits are not possible and the Universal Credit must be applied for instead. Changes in circumstances of a claimant will also trigger migration of the claim to the Universal Credit system. See E2.101.

Continuing eligibility to tax credit depends on certain conditions being met. These are set out in relation to the child tax credit at E2.210 and in relation to the working tax credit at E2.220.

Tax credit payments are not made automatically. Entitlement to a tax credit depends on a claim being made1. A claim may be made either jointly by

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