Working Tax Credit
Leave and gaps in your employment
You can get Working Tax Credit for periods when you do not work. For example, when you:
- go on maternity leave
- get sick pay
- are in between jobs
You鈥檙e entitled to the tax credits for a certain period of time providing you qualify.
If you do not return to work at the end of the period contact HM Revenue and Customs (HMRC).
| Circumstance | Period you get tax credits for |
|---|---|
| You lose or leave your job | For 4 weeks |
| You鈥檙e on maternity leave | For the first 39 weeks of your leave |
| You鈥檙e on adoption leave | For the first 39 weeks of your leave |
| You鈥檙e on paternity leave | For the period of your ordinary paternity leave |
| You鈥檙e on additional paternity leave | Up to the equivalent 39th week of your partner鈥檚 leave |
| You鈥檙e off sick | For the first 28 weeks |
| You鈥檙e on strike | For the first 10 days |
| You鈥檙e laid off work | For 4 weeks after you鈥檙e laid off or the lay off becomes indefinite |
| You鈥檙e suspended from work - for example because of a complaint | Usually the period of suspension |
Qualifying rules
To qualify, you must:
- have been in paid work
- have worked the right number of hours before you go on leave or the gap happens
- have got Statutory Sick Pay or an equivalent benefit if you were on sick leave
You鈥檒l still qualify if you were self employed and you would have been eligible for Statutory Sick Pay or an equivalent benefit if you were not self employed.
The equivalent benefits are National Insurance credits (incapacity for work element), Employment and Support Allowance or Income Support (incapacity for work element).