E2.230 Calculation Of Tax Credits—Income Test

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Commentary

Personal and employment tax

E2.230 Calculation of tax credits—income test

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

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