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.

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