The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2015/605, tighten up the eligibility conditions for those claiming working tax credit on the basis of self-employment with effect from 6 April 2015. They introduce a new definition of ‘self-employed’ for working tax credit purposes and stipulate that in order to be in ‘qualifying remunerative work’ a person must be either employed or self-employed, as defined.
The Tax Credits (Claims and Notifications) (Amendment) Regulations, SI 2015/669, modify the backdating rules for tax credits claims with effect from 6 April 2015, to avoid overlaps with entitlement periods for the new ‘tax-free childcare’ payments introduced by the Childcare Payments Act 2014. The purpose of the change is to minimise the possibility of dual entitlement to ‘tax-free childcare’ and tax credits arising from the application of those backdating provisions.
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2015/605, tighten up the eligibility conditions for those claiming working tax credit on the basis of self-employment with effect from 6 April 2015. They introduce a new definition of ‘self-employed’ for working tax credit purposes and stipulate that in order to be in ‘qualifying remunerative work’ a person must be either employed or self-employed, as defined.
The Tax Credits (Claims and Notifications) (Amendment) Regulations, SI 2015/669, modify the backdating rules for tax credits claims with effect from 6 April 2015, to avoid overlaps with entitlement periods for the new ‘tax-free childcare’ payments introduced by the Childcare Payments Act 2014. The purpose of the change is to minimise the possibility of dual entitlement to ‘tax-free childcare’ and tax credits arising from the application of those backdating provisions.
