[DMBM555020] Debt and return pursuit: tax credits: general: overview
Basis of a tax credit award
Tax credits are awarded on a provisional basis for a tax year, but the award can be revised during the year to reflect any change in circumstances. At the end of the tax year claimants are sent a renewal notice which sets out the payments made during the year and the personal circumstances on which they were based.
Claimants and ‘Households’
Tax credit awards are made to a ‘household’. A ‘household’ means either:
•a single person
•a married couple living together
•an unmarried couple living together as husband and wife
•a single sex couple living together, whether in a registered civil partnership or not.