Whether you can get Working Tax Credit depends on: the hours of paid work you do each week your income and circumstances New Working Tax Credit claims Working Tax Credit has been replaced by Universal Credit for most people. You can only make a new claim for Working Tax Credit if you get the severe disability premium or got it in the past month and are still eligible for it. If you cannot make a new claim for Working Tax Credit, you may be able to apply for: Universal Credit - if you’re of working age Pension Credit - if you’re of Pension Credit qualifying age Hours you work You must work a certain number of hours a week to qualify. Circumstance Hours a week Aged 25 to 59 At least 30 hours Aged 60 or over At least 16 hours Disabled At least 16 hours Single with 1 or more children At least 16 hours Couple with 1 or more children Usually, at least 24 hours between you (with 1 of you working at least 16 hours) A child is someone who is under 16 (or under 20 if they’re in approved education or training ). Use the tax credits calculator to check if you work the right number of hours. You can still apply for Working Tax Credit if you’re on leave . Exceptions for couples with at least one child You can claim if you work less than 24 hours a week between you and one of the following applies: you work at least 16 hours a week and you’re disabled or aged 60 or above you work at least 16 hours a week and your partner is incapacitated (getting certain benefits because of disability or ill health), is entitled to Carer’s Allowance, or is in hospital or prison What counts as work Your work can be: for someone else, as a worker or employee as someone who’s self-employed a mixture of the two If you’re self-employed Some self-employed people are not eligible for Working Tax Credit. To qualify, your self-employed work must aim to make a profit. It must also be commercial, regular and organised. This means you may not qualify if you do not: make a profit or have clear plans to make one work regularly keep business records , such as receipts and invoices follow any regulations that apply to your work, for example having the right licence or insurance If the average hourly profit from your self-employed work is less than the National Minimum Wage , HM Revenue and Customs may ask you to provide: business records your business plan - find out how to write a business plan details of the day-to-day running of your business evidence that you’ve promoted your business - such as advertisements or flyers Your pay The work must last at least 4 weeks (or you must expect it to last 4 weeks) and must be paid. This can include payment in kind (for example farm produce for a farm labourer) or where you expect to be paid for the work. Exceptions Paid work does not include money paid: for a ‘Rent a Room’ scheme (less than £7,500 or £3,750 for joint owners) for work done while in prison as a grant for training or studying as a sports award Your income There’s no set limit for income because it depends on your circumstances (and those of your partner). For example, £18,000 for a couple without children or £13,100 for a single person without children - but it can be higher if you have children, pay for approved childcare or one of you is disabled.

You get a basic amount and extra (known as ‘elements’) on top of this. How much you get depends on things like your circumstances and income . The basic amount is up to £1,960 a year. Element Amount You’re a couple applying together Up to £2,010 a year You’re a single parent Up to £2,010 a year You work at least 30 hours a week Up to £810 a year You have a disability Up to £3,165 a year You have a severe disability Up to £1,365 a year (usually on top of the disability payment) You pay for approved childcare Up to £122.50 (1 child) or £210 (2 or more children) a week Use the tax credits calculator to work out how much you could get. How you’re paid Money is paid directly into your bank or building society account, every week or 4 weeks. You must choose one account if you’re a couple. Usually, you’re paid from the date of your claim up to the end of the tax year (5 April). If your circumstances change Your tax credits can go up or down if your family or work life change if you start a new job, you’re laid off work or your partner dies. You must report these changes to HM Revenue and Customs.

Working Tax Credit has been replaced by Universal Credit for most people. You can only make a new claim for Working Tax Credit if you get the severe disability premium or got it in the past month and are still eligible for it. If you cannot make a new claim for Working Tax Credit, you may be able to apply for: Universal Credit - if you’re of working age Pension Credit - if you’re of Pension Credit qualifying age Start a claim Call HM Revenue and Customs to make a new claim for Working Tax Credit. It can take up to 5 weeks to process a new claim. You can claim after starting a new job, at any time of the year. If you’re on benefits (for example Jobseeker’s Allowance or Income Support), you can usually start claiming 7 days before you start a new job. You’ll be asked for some information and given an estimate of how much you’ll get. You may be asked for: your National Insurance number (if you have one) your income for the last tax year details of any benefits you get details of any childcare payments the number of hours you work per week HM Revenue and Customs Telephone: 0345 300 3900 Textphone: 0345 300 3909 Outside UK: +44 2890 538 192 Monday to Friday, 8am to 8pm Saturday, 8am to 4pm Find out about call charges

Leave and gaps in your employment

You can get Working Tax Credit for periods when you do not work. For example, when you: go on maternity leave get sick pay are in between jobs You’re entitled to the tax credits for a certain period of time providing you qualify. If you do not return to work at the end of the period contact HM Revenue and Customs . Circumstance Period you get tax credits for You lose or leave your job For 4 weeks You’re on maternity leave For the first 39 weeks of your leave You’re on adoption leave For the first 39 weeks of your leave You’re on paternity leave For the period of your ordinary paternity leave You’re on additional paternity leave Up to the equivalent 39th week of your partner’s leave You’re off sick For the first 28 weeks You’re on strike For the first 10 days You’re laid off work For 4 weeks after you’re laid off or the lay off becomes indefinite You’re suspended from work - for example because of a complaint Usually the period of suspension Qualifying rules To qualify, you must: have been in paid work have worked the right number of hours before you go on leave or the gap happens have got Statutory Sick Pay or an equivalent benefit if you were on sick leave You’ll still qualify if you were self employed and you would have been eligible for Statutory Sick Pay or an equivalent benefit if you were not self employed. The equivalent benefits are National Insurance credits (incapacity for work element), Employment and Support Allowance or Income Support (incapacity for work element).

Working Tax Credit

Eligibility

Whether you can get Working Tax Credit depends on:

the hours of paid work you do each week
your income and circumstances

New Working Tax Credit claims

Working Tax Credit has been replaced by Universal Credit for most people.

You can only make a new claim for Working Tax Credit if you get the severe disability premium or got it in the past month and are still eligible for it.

If you cannot make a new claim for Working Tax Credit, you may be able to apply for:

Universal Credit - if you’re of working age
Pension Credit - if you’re of Pension Credit qualifying age

Hours you work

You must work a certain number of hours a week to qualify.

Circumstance	Hours a week
Aged 25 to 59	At least 30 hours
Aged 60 or over	At least 16 hours
Disabled	At least 16 hours
Single with 1 or more children	At least 16 hours
Couple with 1 or more children	Usually, at least 24 hours between you (with 1 of you working at least 16 hours)

A child is someone who is under 16 (or under 20 if they’re in approved education or training).

Use the tax credits calculator to check if you work the right number of hours.

You can still apply for Working Tax Credit if you’re on leave.

Exceptions for couples with at least one child

You can claim if you work less than 24 hours a week between you and one of the following applies:

you work at least 16 hours a week and you’re disabled or aged 60 or above
you work at least 16 hours a week and your partner is incapacitated (getting certain benefits because of disability or ill health), is entitled to Carer’s Allowance, or is in hospital or prison

What counts as work

Your work can be:

for someone else, as a worker or employee
as someone who’s self-employed
a mixture of the two

If you’re self-employed

Some self-employed people are not eligible for Working Tax Credit. To qualify, your self-employed work must aim to make a profit. It must also be commercial, regular and organised.

This means you may not qualify if you do not:

make a profit or have clear plans to make one
work regularly
keep business records, such as receipts and invoices
follow any regulations that apply to your work, for example having the right licence or insurance

If the average hourly profit from your self-employed work is less than the National Minimum Wage, HM Revenue and Customs may ask you to provide:

business records
your business plan - find out how to write a business plan
details of the day-to-day running of your business
evidence that you’ve promoted your business - such as advertisements or flyers

Your pay

The work must last at least 4 weeks (or you must expect it to last 4 weeks) and must be paid.

This can include payment in kind (for example farm produce for a farm labourer) or where you expect to be paid for the work.

Exceptions

Paid work does not include money paid:

for a ‘Rent a Room’ scheme (less than £7,500 or £3,750 for joint owners)
for work done while in prison
as a grant for training or studying
as a sports award

Your income

There’s no set limit for income because it depends on your circumstances (and those of your partner). For example, £18,000 for a couple without children or £13,100 for a single person without children - but it can be higher if you have children, pay for approved childcare or one of you is disabled.

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Working Tax Credit

Eligibility

New Working Tax Credit claims

Hours you work

Exceptions for couples with at least one child

What counts as work

If you’re self-employed

Your pay

Exceptions

Your income

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Working Tax Credit

Eligibility

New Working Tax Credit claims

Hours you work

Exceptions for couples with at least one child

What counts as work

If you’re self-employed

Your pay

Exceptions

Your income

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