A. Tax credits
1. What are tax credits?
Moving from tax credits to universal credit –
Box F.12. Do you qualify for CTC?
3. Responsible for a child or qualifying young person
4. CTC elements
5. Do you qualify for WTC?
6. What does and does not count as work?
7. WTC elements
8. WTC disabled worker element
9. Income and savings
10. Claiming tax credits
11. Payment of tax credits
12. Penalties
13. Challenging decisions and complaints
B. Calculating tax credits
14. Introduction
15. Rates of CTC and WTC
16. Steps in the tax credit calculation
17. Changes in your circumstances
Change of circumstances calculation –
Box F.418. The £2,500 disregard if your income rises
19. The £2,500 disregard if your income falls
20. Overpayment or underpayment of tax credit
21. Overpayments
22. Underpayments