Commentary

E2.220 Working tax credit—entitlement

Personal and employment tax

E2.220 Working tax credit—entitlement

Working tax credit

E2.220 Working tax credit—entitlement

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.

Working tax credit is paid to certain people who work and who are on low incomes. Payment is dependent on eligibility criteria being met. For eligibility to tax credits generally, see E2.203. Entitlement to working tax credit depends on the claimant, or at least one of the joint claimants, being engaged in qualifying remunerative

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