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Note that tax credits cease on 5 April 2025. New claims for tax credits are no longer possible and no more payments will be made after 5 April 2025. Any existing claimants will be migrated to the universal credit system. See Division E2.1. Because of the nature and administration of universal credit, detailed consideration is beyond the scope of the current work. However, a brief outline of Universal Credit is given at E2.102.

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.

The basic element is available to everyone who is entitled to working tax credit¹. In the case of a joint claim, only one basic element is paid per couple².

Entitlement depends on the claimant, or either or both of the joint claimants, being engaged in qualifying remunerative work³.

A person is treated as engaged