Policy paper

Revenue and Customs Brief 7 (2015): new rules for the self-employed claiming Working Tax Credit

From April to get Working Tax Credit (WTC) self-employed people will need to meet new criteria.



From 6 April 2015, all new claimants who are using self-employed work to meet the qualifying remunerative work test for WTC must show that they are trading on a commercial basis and their business is done with a view to achieving profits. The self-employment should also be structured, regular and ongoing. This brief provides further details on these changes.

Published 25 March 2015