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HMRC internal manual

Tax Credits Manual

Miscellaneous (A to B): Award calculation stage 3d - Income equal to, or less than, taper start point (Info)

If the income is equal to or less than the taper start point, the maximum amount of tax credit entitlement is due for that entitlement period.

The taper calculation for that individual entitlement period is complete. The next entitlement period is then considered, the income and taper start points for the period compared and action taken according to the result.

When all entitlement periods have been considered, the results are used to calculate the total award due in each entitlement period.

Follow the guidance in TCM0132340.