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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Credits: post 1975 credited earnings: working tax credits

Regulations 7B of the Social Security (Credits) Regulations 1975 (SI No556)

week or part week in which:

The disability element or the severe disability element of working tax credits is included in the award of working tax credits and

He is an employed earner; or

A self-employed earner who is excepted from liability to pay Class 2 contributions because of low earnings

Credits will not be awarded where

In respect of any week he is entitled to be credited with earnings under regulation 8A or 8B in respect of the same week; or

They were a married woman with a valid married woman’s reduced rate election.

The credits can be taken into account for the purposes of entitlement to any benefit by virtue of the person’s earnings or contributions