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Tax credits when you can't work due to illness

If you or your partner can't work because you're ill you may still be treated as working and be able to get Working Tax Credit. It will depend on what your usual working hours were before you went on sick leave and the length of time you're off work.

What were your usual working hours before being off work?

Your usual working hours are the hours you worked every week before being off work. To get Working Tax Credit, you must normally be aged 25 or over and work at least 30 hours a week. But you only need to work 16 hours or more a week if you or your partner:

  • are aged at least 16 and are responsible for a child or young person
  • are aged at least 16 and you qualify for an extra payment of tax credits because you're disabled
  • are over 50 and going back to work after being on benefit for at least six months

You should expect your paid work to continue for at least four weeks.

Find out how to calculate your usual working hours

If you're off work for 28 weeks or less

If you're already claiming tax credits, you'll be able to keep claiming Working Tax Credit for the first 28 weeks that you're off work, as long as your usual working hours are at least 16 (or 30 depending on your circumstances) and you're getting one of the following:

  • Statutory Sick Pay
  • Incapacity Benefit at the short-term lower rate
  • Income Support paid because of incapacity for work
  • Employment and Support Allowance
  • National Insurance credits awarded because of incapacity for work, or limited capability for work (how your illness or disability affects the amount and type of work you can do).

This applies to employees and the self-employed.

If you're not already claiming tax credits, you could make a claim for the first time if the above applies to you. You'll need to fill in a claim form which you can get by contacting the Tax Credit Helpline on Tel 0845 300 3900 or textphone 0845 300 3909.

Tell us your usual working hours in Part 4 of the claim form.

If you're off work for more than 28 weeks

Your tax credit payments could end if you don't go back to work after 28 weeks, even if you keep getting:

  • Income Support paid because of incapacity for work
  • Employment and Support Allowance
  • National Insurance credits on the grounds of incapacity for work, or limited capability for work (how your illness or disability affects the amount and type of work you can do).

If you don't go back to work after 28 weeks, you must tell us within one month or you may be charged a penalty. You can contact the Tax Credit Helpline on Tel 0845 300 3900 or textphone 0845 300 3909.

Tax credits information if you're coming off benefits

Contact us

You can contact our Tax Credit Helpline on Tel 0845 300 3900 or textphone 0845 300 3909 (open from 8.00 am to 8.00 pm, seven days a week except Christmas Day, Boxing Day, and New Year's Day).

More useful links

Temporary gaps in work when claiming tax credits

Maternity, paternity and adoption leave and tax credits

Disabled people and tax credits

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