•The amount of tax credits to which you are entitled depends on how much income you have.

•In general, most taxable income is taken into account and non-taxable income is ignored, but there are exceptions.

•The assessment is usually based on income for a full tax year, 6 April to 5 April.

•The amount you are entitled to changes if your income increases or decreases by more than £2,500 in the current year compared with the previous year.

•Your savings or other capital are not taken into account, and you are eligible for tax credits whatever the level of your capital. However, interest and other income earned from savings or capital do count.