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’re 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’re on maternity leave | For the first 39 weeks of your leave |
| You’re on adoption leave | For the first 39 weeks of your leave |
| You’re on paternity leave | For the period of your ordinary paternity leave |
| You’re on additional paternity leave | Up to the equivalent 39th week of your partner’s leave |
| You’re off sick | For the first 28 weeks |
| You’re on strike | For the first 10 days |
| You’re laid off work | For 4 weeks after you’re laid off or the lay off becomes indefinite |
| You’re 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’ll 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).