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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Miscellaneous (A to B): Award calculation stage 3a - Determine if income adjustments due (Info)

If a customer is not entitled to any of the following social security benefits, any income declared by the family will be taken into account in the award calculation

  • Income Support (IS)
  • income-based Jobseeker’s Allowance (JSA)
  • income-related Employment and Support Allowance (ESA)
  • Pension Credit (or Minimum Income Guarantee (MIG) before October 2003).

Where the customer is entitled to any of the above for part of the award period, income is

  • ignored for the entitlement period when the benefit was received


  • taken into account for the other entitlement periods.

If income adjustments are due, follow the guidance in TCM0132220.