Commentary

E2.236 Calculation of tax credits income—example

Personal and employment tax

E2.236 Calculation of tax credits income—example

E2.236 Calculation of tax credits income—example

Definition and calculation of income

Note that a change in circumstances will mean that the tax credits claim will be migrated to the Universal Credit. A new claim must also be made under the Universla Credit system. See E2.101. The example below is for illustrative purposes only.

David and Sharon are not married but live together as husband and wife, so that they are regarded as a couple for tax credits purposes. Sharon is not domiciled in the UK. They have four children and the eldest, Matthew, is 17 years old and in full-time education but has a part-time job, working ten hours a week. The family's income and outgoings for

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