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Contents

Official guidance
Tax Credits Manual

TCM0132000 · Miscellaneous - A to B (Access to DWP Data; Award calculation)

  • TCM0132020 · Miscellaneous (A to B): Access to DWP Data (Info)
  • TCM0132060 · Miscellaneous (A to B): Access to DWP Data (AG)
  • TCM0132120 · Miscellaneous (A to B): Award calculation (Introduction)
  • TCM0132140 · Miscellaneous (A to B): Award calculation stage 1 - Establishing award periods and entitlement periods (Info)
  • TCM0132160 · Miscellaneous (A to B): Award calculation stage 2 - Calculating maximum entitlement due for each entitlement period (Info)
  • TCM0132200 · Miscellaneous (A to B): Award calculation stage 3a - Determine if income adjustments due (Info)
  • TCM0132220 · Miscellaneous (A to B): Award calculation stage 3b - Income periods (Info)
  • TCM0132240 · Miscellaneous (A to B): Award calculation stage 3c - Calculating income adjustments (Info)
  • TCM0132260 · Miscellaneous (A to B): Award calculation stage 3d - Income equal to, or less than, taper start point (Info)
  • TCM0132280 · Miscellaneous (A to B): Award calculation stage 3e - Income greater than taper start point (Info)
  • TCM0132300 · Miscellaneous (A to B): Award calculation stage 3f - Compare taper amount to entitlement amount (Info)
  • TCM0132320 · Miscellaneous (A to B): Award calculation stage 3g - Tapering next entitlement (Info)
  • TCM0132340 · Miscellaneous (A to B): Award calculation stage 4 - Calculating total of each award (Info)
  • TCM0132360 · Miscellaneous (A to B): Income limits - award notice and auto-renewal notice (Info)
  • TCM0132380 · Miscellaneous (A to B): Income limits - calculation (Info)
  • TCM0132400 · Miscellaneous (A to B): Income limits - calculation of end of year limits (Info)
  • TCM0132420 · Miscellaneous (A to B): rates and thresholds (Info)
  • TCM0132040 · Miscellaneous (A to B): Access to DWP Data (Info)
  1. Miscellaneous - A to B (Access to DWP Data; Award calculation): contents
  2. Miscellaneous (A to B): Award calculation stage 3a - Determine if income adjustments due (Info)

TCM0132200 | Miscellaneous (A to B): Award calculation stage 3a - Determine if income adjustments due (Info)

From HM Revenue & Customs · Tax Credits Manual

If a customer is not entitled to any of the following social security benefits, any income declared by the family will be taken into account in the award calculation

  • Income Support (IS)

  • income-based Jobseeker’s Allowance (JSA)

  • income-related Employment and Support Allowance (ESA)

  • Pension Credit (or Minimum Income Guarantee (MIG) before October 2003).

Where the customer is entitled to any of the above for part of the award period, income is

  • ignored for the entitlement period when the benefit was received

and

  • taken into account for the other entitlement periods.

If income adjustments are due, follow the guidance in TCM0132220.

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