Commentary

E2.230 Calculation of tax credits—income test

Personal and employment tax

E2.230 Calculation of tax credits—income test

Calculation of tax credits—income level

E2.230 Calculation of tax credits—income test

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.

Entitlement to a tax credit depends on the income of the claimant or the combined income of joint claimants. An income threshold is determined by regulations (see below).

Entitlement depends on the claimants(s) 'relevant income':

  1.  

    •     not exceeding that income threshold, so that entitlement is to the maximum rate of tax

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial