TCTM11003 - Transition to Universal Credit: Exclusion of entitlement to tax credits
The Universal Credit (Transitional Provisions) Regulations 2014, Regulation 5
A person is not entitled to a tax credit in respect of any period when the claimant is entitled to universal credit. Please also see TCTM11002 {#}.
This is the case apart from prescribed circumstances in paragraph 2(b)(iii) of these regulations. This part of the regulations allows a new claimant partner on universal credit who was previously part of a tax credits award to be included in an assessment period for universal credit for a period in which they were also in a tax credits award.
Example: Mrs. Jones has a joint tax credits award with Mr. Jones. On 15/11/2020 Mrs. Jones becomes part of a couple with Mr. Smith who is a universal credit claimant. Mr. Smith reports this change of circumstances to DWP and Mrs. Jones is added to his universal credit award. Mr. Smith has a universal credit assessment period which runs from 01/11/2020 to 30/11/2020. Mrs. Jones is treated as being present from the beginning of the assessment period for universal credit. Mr. and Mrs. Jones바카라 사이트™ tax credit award in a joint capacity ends on 14/11/2020 which is the day before Mrs. Jones joined Mr. Smith바카라 사이트™s household. Effectively Mrs. Jones is entitled to tax credits and universal credit in different households for the same period. This maintains Mr. and Mrs. Jones바카라 사이트™ entitlement as a tax credits couple for the period 01/11/20 to 14/11/20 as Mr. Jones would be unable to claim singly during that period.