Tax and your partner Tax credits

Couple with computer

Workers may be able to get tax credits

In spite of the name, tax credits do not reduce your tax bill. Instead they are means-tested benefits designed to provide extra money for people bringing up children, workers with a disability or workers on lower incomes.

Working tax credit and child tax credit

There are two types of tax credit: working tax credit (WTC) and child tax credit (CTC).  You might be eligible for one or both, but whether you qualify and how much you get depends on your household circumstances and income at the time you make the claim and in the previous year.

If you make or renew a claim in 2010-2011, it's the income you received between 6 April 2009 and 5 April 2010 that will initially be used to assess your award. This may be revised when your income for the current year is known.

For tax credits, your entitlement depends on your household income, so if you're married, in a civil partnership or living together you're treated as a couple.

For more information on this, see our report on tax credits or go to the HMRC website.

If you need help with an issue concerning tax credits (or any tax issue) and you are on a low income and cannot afford to pay for professional advice TaxAid or the Low Incomes Tax Reform Group may be able to help.

More help

  • Tax Credit Helpline - 0845 300 3900

Tax-specific leaflets available from HMRC

  • WTC1 Child tax credit and working tax credit – an introduction
  • WTC2 Child tax credit and working tax credit – a guide

Chartered Institute of Taxation

Which? is grateful for assistance from the Chartered Institute of Taxation in compiling this guide. For details of the Institute and its work, see www.tax.org.uk

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