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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Credits: post 1975 credits for working tax credit

Regulation 7C Social Security (Credits) Regulations 1975 (SI No556)

From 1 November 1995 subject to regulation 7B where working tax credit is paid for any week in which a person is:

an employed earner; or

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

That person shall be credited with earnings equal to the lower earnings limit then in force in respect of that week

The person to whom the working tax credit is paid means;

Where it is paid to one of a couple the reference to the person is a reference to the member of that couple who is either -

Where only one member is assessed for the purpose of the award of working tax credit as having income consisting of earnings, that member; or

Where the earnings of each member are assessed the member to whom the working tax credit is paid.

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.

Couple means -

(a) a man and woman who are married to each other and are members of the same household;

(b) a man and woman who are not married to each other but are living together as husband and wife otherwise than in prescribed circumstances;

(c) two people of the same sex who are civil partners of each other and are members of the same household; or

(d) two people of the same sex who are not civil partners of each other but are living together as if they were civil partners otherwise than in prescribed circumstances;

The credits can be taken into account for entitlement to a Category A or B retirement pension, a widowed mothers or widowed parents allowance, a bereavement allowance or a widows pension.