SolvedSection 810 | Share of fixed amount: income period not a year
From legislation.gov.uk
(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.
(2)The individual's share of the fixed amount for the tax year is—
Formula
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.