An individual is an eligible person on a particular day if he meets one of the ‘benefit entitlement’ conditions and also meets the ‘UK connection’ condition (Savings (Government Contributions) Act 2017, Sch. 2, paras. 4 -8).

The benefit entitlement conditions

There are two ‘benefit entitlement’ conditions. The first benefit entitlement condition relates to working tax credit and the second benefit entitlement condition relates to universal credit.

The first benefit entitlement condition is met if on the date on which the application for the account is made and on the date on which the application is accepted:

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