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You can only make a claim for Working Tax Credit if you already get Child Tax Credit.

If you cannot apply for Working Tax Credit, you can apply for Universal Credit instead.

You might be able to apply for Pension Credit if you and your partner are State Pension age or over.

Hours you work

You must work a certain number of hours a week to qualify.

Circumstance	Hours a week
Aged 25 to 59	At least 30 hours
Aged 60 or over	At least 16 hours
Disabled	At least 16 hours
Single with 1 or more children	At least 16 hours
Couple with 1 or more children	Usually, at least 24 hours between you (with 1 of you working at least 16 hours)

You can still apply for Working Tax Credit if you鈥檙e on leave.

Exceptions for couples with at least one child

You might be able to claim if both of the following apply:

• you and your partner work less than 24 hours a week between you
• you work at least 16 hours a week

One of the following must also apply:

• you鈥檙e disabled聽
• you鈥檙e aged 60 or above
• your partner is incapacitated (getting certain benefits because of disability or ill health)
• your partner is entitled to Carer鈥檚 Allowance or (in Scotland only) Carer Support Payment
• your partner is in hospital or prison

What counts as work

Your work can be:

• for someone else, either as their employee or as a worker
• as someone who鈥檚 self-employed
• a mixture of the two

If you鈥檙e self-employed

Some self-employed people are not eligible for Working Tax Credit. To qualify, your self-employed work must aim to make a profit. It must also be commercial, regular and organised.

This means you may not qualify if you do not:

• make a profit or have clear plans to make one
• work regularly
• keep business records, such as receipts and invoices
• follow any regulations that apply to your work, for example having the right licence or insurance

If the average hourly profit from your self-employed work is less than the National Minimum Wage, HM Revenue and Customs (HMRC) may ask you to provide:

• business records
• your business plan - find out how to write a business plan
• details of the day-to-day running of your business
• evidence that you鈥檝e promoted your business - such as advertisements or flyers

Your pay

The work must last at least 4 weeks (or you must expect it to last 4 weeks) and must be paid.

This can include payment in kind (for example farm produce for a farm labourer) or where you expect to be paid for the work.

Exceptions

Paid work does not include money paid:

• for a Rent a Room Scheme (less than 拢7,500, or 拢3,750 for joint owners)
• for work done while in prison
• as a grant for training or studying
• as a sports award

Your income

There鈥檚 no set limit for income because it depends on your circumstances (and those of your partner). For example, 拢18,000 for a couple without children or 拢13,100 for a single person without children - but it can be higher if you have children, pay for approved childcare or one of you is disabled.

You get a basic amount and extra (known as 鈥榚lements鈥�) on top of this.

How much you get depends on things like your circumstances and your income.

The basic amount is up to 拢2,435 a year.

Element	Amount
You鈥檙e a couple applying together	Up to 拢2,500 a year
You鈥檙e a single parent	Up to 拢2,500 a year
You work at least 30 hours a week	Up to 拢1,015 a year
You have a disability	Up to 拢3,935 a year
You have a severe disability	Up to 拢1,705 a year (usually on top of the disability payment)
You pay for approved childcare that takes place in-person (not online)	Up to 拢122.50 (1 child) or 拢210 (2 or more children) a week

How you鈥檙e paid

Money is paid directly into your bank or building society account, every week or 4 weeks.

You must choose one account if you鈥檙e a couple.

Usually, you鈥檙e paid from the date of your claim up to the end of the tax year (5 April).

If your circumstances change

Your tax credits can go up or down if your family or work life change if you start a new job, you鈥檙e laid off work or your partner dies.

You must report these changes to HMRC.

You can only make a claim for Working Tax Credit if you already get Child Tax Credit.

If you get Child Tax Credit

To claim Working Tax Credit, update your existing tax credit claim.

Update your claim by reporting a change in your circumstances.

If you do not get Child Tax Credit

You cannot apply for Working Tax Credit.

You can apply for Universal Credit instead.

You might be able to apply for Pension Credit if you and your partner are State Pension age or over.

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

The equivalent benefits are National Insurance credits (incapacity for work element), Employment and Support Allowance or Income Support (incapacity for work element).