Section 810 | Share of fixed amount: income period not a year

From legislation.gov.uk

15 July 2026

(1)This section applies if in a tax year an individual's income period for the individual's qualifying care receipts is a period other than a year.^F1

(2)The individual's share of the fixed amount for the tax year is—

Formula

\frac{AS \times D}{365}

where—

AS is the fixed amount or (if section 809 applies) the individual's share of the fixed amount, and

D is the number of days in the individual's income period.