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Personal Tax: Tax credits

Personal Tax: Tax credits

The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations SI 2010/918 amend the WTC childcare element provisions in relation to circumstances where childcare costs decrease enabling awards for fixed period childcare costs to be averaged and paid over that fixed period. The Tax Credits Up-rating Regulations SI 2010/981 increase from 6 April 2010 as set out at PBR 2009 various child tax credit and working tax credits elements and thresholds. HMRC has updated its leaflet WTC2 'A guide to Child Tax Credit and Working Tax Credit'.

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