TCM1000597 | How to determine UY income
From HM Revenue & Customs · Tax Credits Manual
To be used where you have been unable to obtain income from a customer and they have no RTI income.
On the ‘Function Menu’
select ‘Application’ from the options available
select ‘View’ You will be taken to the ‘Key Entry Data’ screen
enter the customer’s NINO
select ‘OK’. You will be taken to the ‘Application Summary’ screen
select ‘Continue’ until you get to the ‘Income Details’ screen
note the PY income for the relevant customer
divide the PY income by the number of days in tax year
multiply by number of days in new assessment period. This will give you the figure to be used as UY income.
Note: Use the SEES dates calculator to determine the number of days in the new assessment period.