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Working Tax Credit

The Working Tax Credit (WTC) assists taxpayers on low incomes by providing top-up payments including to those who do not have children. There are extra amounts available for qualifying childcare expenses and working households in which someone has a disability. The basic amount of WTC for 2017-18 remains unchanged at £1,960 a year.

In order to satisfy the rules for claiming the WTC, claimants must work a certain number of hours a week. For couples, one member has to work at least 16 hours a week, with the joint total being 24 hours. Single people who are responsible for children (for example single parents) can claim the WTC if they work at least 16 hours per week. Claims can also be made by those without children who work at least 30 hours per week if they are aged over 25. There are different limits for those claiming the disability element.

Backdated claims for WTC will usually only be backdated for a maximum of one month. There are exceptions for those with refugee status and claimants that qualify for certain sickness or disability benefits. HMRC has recently updated their guidance for WTC to reflect the start of the new tax year.