The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
New claims for tax credits are no longer possible as they have been replaced by the universal credit for all claimants. Existing claimants will continue to receive tax credits until they are migrated to the universal credit system. Migration will take place when a change in circumstances is reported.
See the Universal credit guidance note.
A claimant is entitled to make a claim for working tax credit (WTC) provided the claimant satisfies the conditions of being in qualifying remunerative work and is physically present and ordinarily resident in the UK. See the Entitlement to tax credits guidance note.
There are a number of special rules that apply to EEA citizens that come to the UK but, for the purposes of this guidance note, it is assumed that the tests for claiming WTC have been met.
For more on EEA citizens, see the GOV.UK website:
WTC/FS5: Tax credits ― coming to the UK
WTC/FS6: Tax credits ― leaving the UK
TCTM02001 includes guidance on residence in the UK.
There is also helpful guidance on the revenuebenefits website, which is maintained by the Low Incomes Tax Reform Group and is supported by HMRC.
Working tax credit is made up of a number of separate components, which are awarded depending on the personal circumstances of the claimant(s). It also includes a childcare element which is described at the end of this guidance note.
Every claim for working tax credit will include at least the basic element of working tax credit (£2,005 in 2021/22 and £3,040 in 2020/21 (following increase to support the country during the coronavirus (COVID-19) pandemic)). In the case of joint claims, only one basic element is awarded.
Where there is a joint claim, the second adult element (£2,060 for 2021/22 and £2,045 for 2020/21) will be included.
The second adult element is not paid where neither of the claimants are responsible
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