TCM0232220 | Payment - payment profile: Payment profile - nil awards (Info)
From HM Revenue & Customs · Tax Credits Manual
Where a family is entitled to a single tax credit, the award will be treated as a nil award if the amount due is less than a set amount, currently £26.00 yearly.
Tax credits will not be payable if a family is entitled to
one tax credit and the total amount due is less than the set amount
more than one tax credit and when both of these tax credits are added together the amount due is less than the set amount.
However, tax credits will be payable if a family is entitled to more than one tax credit, and
when all tax credits added together, are above the set amount
one or all of the tax credits awarded is below the set amount, yet when added together, they are over the set amount.
Note: This still applies if one of the tax credits is paid to a different customer and that tax credit is below the set amount.