TCTM04801 - Notional Income: Introduction

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 13

In certain circumstances, claimants may be treated as having income they may not possess.

Examples

• Claimants deliberately getting rid of income in order to claim or increase their tax credits
• Claimants failing to apply for income to which they are entitled
• Claimants providing a service for low rates of payment