½Û×ÓÊÓÆµ

Home / Simons-Taxes /Personal and employment tax /Part E2 Universal Credit and tax credits /Division E2.2 Working tax credit and child tax credit /Calculation of tax credits—income level / E2.235 Tax credits—general disregards in calculation of income
Commentary

E2.235 Tax credits—general disregards in calculation of income

Personal and employment tax

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.

SI 2002/2006, reg 19 provides a long list of items to be

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

Web page updated on 17 Mar 2025 17:25