The Universal Credit (Transitional Provisions) Regulations 2014

[^key-8f31b846846e9a223dcd4c39c5521d99]: Reg. 6 revoked (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 3

[^key-84125bdd62ba335df0d8423253319d77]: Word in reg. 7(1)(b) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(2)(a)

[^key-e3100c215beafebfffb7183801de5122]: Reg. 7(1)(d) and word omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(2)(b)

[^key-6816f1926b11bcc756433f81260bf608]: Words in reg. 8(1)(a) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(3)(a)

[^key-114807ef9fce2cf3c256fa48d6f81a9c]: Reg. 8(1)(b) and word omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(3)(b)

[^key-787a15c46c656aef1822ad829566968e]: Reg. 8(2B) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(3)(c)

[^key-9d061ec69c00049857a1d7ce768e5d5d]: Words in reg. 8B substituted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), reg. 1(1), Sch. para. 1(5)

[^key-feb18f4636ba6eea7e54653788b135d6]: Word in reg. 12(1)(a) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(4)(a)

[^key-1b559929e517b1555916f9f57fb6b335]: Reg. 12(1)(c) and word omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(4)(b)

[^key-864b35ba81cf89b49078aed18c7a4aaf]: Word in reg. 12A(1)(a) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(5)(a)

[^key-9da55c13c36beefbb7a1d2061a1782e4]: Reg. 12A(1)(c) and word omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 5(5)(b)

[^key-e3685a80fd0378044bec2aaac7a2cdb4]: Words in reg. 13(3) substituted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), reg. 1(1), Sch. para. 1(6)

[^key-5211ffa7bbd33febdb4255379334ae7d]: Word in reg. 44(5)(a) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), reg. 1(1), Sch. para. 1(7)(a)

[^key-e1b85d25e9f47d7564653eac0701f0d2]: Reg. 44(5)(b) omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), reg. 1(1), Sch. para. 1(7)(b)

[^key-9cec5a80289f2cc82b50feb954466027]: Reg. 46(5) omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), reg. 1(1), Sch. para. 1(8)

[^key-39b302d07b7888ce1bb40895959261c1]: Reg. 47 revoked (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 6(1)

[^key-f32698b5d9414e6f3a35ac5a94bf9189]: Words in reg. 50(2) substituted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 6(2)

[^key-548ce6762d0dfb16b3b46e3ec5c55491]: Words in reg. 55(4) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 7(2)

[^key-46337a1c6366a7689787e7ddc04869c2]: Reg. 55(5)(6) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 7(3)

[^key-66a68fc3884d3bf7c4a76bff44d34db8]: Words in reg. 58 omitted (25.7.2022) by virtue of The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), reg. 1(1), Sch. para. 1(9)

[^key-3d972aedb99448312dd3f691482454b1]: Reg. 60 renumbered as reg. 60(1) (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 8

[^key-6481a2b6b951f36de43e447aaa088b1b]: Reg. 60(2) inserted (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 8

[^key-a52d344d17336a702bb11a08f9163cef]: Reg. 64 revoked (25.7.2022) by The Universal Credit (Transitional Provisions) Amendment Regulations 2022 (S.I. 2022/752), regs. 1(1), 9

[^key-576f8b80a82d2b7ec28cc343a84c7d93]: Reg. 56(3) substituted (30.1.2023) by The Universal Credit (Administrative Earnings Threshold) (Amendment) Regulations 2023 (S.I. 2023/7), regs. 1(1), 3

[^key-c56ee1760468fed16ef20a9f7bbf42dc]: Sch. 2 para. 9 inserted (29.6.2023) by The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(6)(c)

[^key-5a7639f86498e89a442706cc529ce947]: Words in reg. 9(1) substituted (29.6.2023) by The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(2)

[^key-0a8eb4f9fb788a95d45862189ac443f3]: Words in reg. 21(4)(b) substituted (29.6.2023) by The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(3)

[^key-56254d8a988a27bd8a15d842a73bfc4e]: Words in reg. 53(10) substituted (29.6.2023) by The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(4)

[^key-06fb641aefa9f07c5f5784e8cd0c448d]: Sch. 1 para. 2(b) omitted (29.6.2023) by virtue of The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(5)(a)

[^key-3d3970d561689aa4acc20a8e11ed1620]: Sch. 1 para. 25(a) omitted (29.6.2023) by virtue of The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(5)(b)

[^key-d1a484c3c27b3044ce331f07cb5bf48b]: Sch. 1 para. 26(b) omitted (29.6.2023) by virtue of The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(5)(c)

[^key-67257a9d8087560454022a2d72fa4db1]: Sch. 1 para. 27(b) omitted (29.6.2023) by virtue of The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(5)(d)

[^key-7c1a5f9ac050ee1e58c265c3d28205df]: Words in Sch. 2 para. 5(b)(i) substituted (29.6.2023) by The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(6)(a)

[^key-e5b666a8366a9acc0f08ef373588956a]: Sch. 2 para. 8(1): Sch. 2 para. 8 renumbered as Sch. 2 para. 8(1) (29.6.2023) by The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(6)(b)

[^key-73bf3c3c860308e6f6305f09d500b87d]: Sch. 2 para. 8(2) inserted (29.6.2023) by The Social Security and Universal Credit (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/543), regs. 1(1), 6(6)(b)

[^key-4c3dd13265061618233c3b1dcf21ad2b]: Sch. 2 para. 8(3) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Amendments) Order 2023 (S.I. 2023/1218), arts. 1(2), 26(b)

[^key-b9afea8a8f5754624e17d201c7e641c4]: Words in Sch. 2 para. 8(2) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Amendments) Order 2023 (S.I. 2023/1218), arts. 1(2), 26(a)

[^key-239b3d436383399cf4f09da7a32e4b63]: Sch. 3 inserted (14.2.2024) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2023 (S.I. 2023/1238), regs. 1(1), 2(3)

[^key-97404ea10625c2aeef30a55ddfe3a70c]: Words in reg. 63 substituted (14.2.2024) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2023 (S.I. 2023/1238), regs. 1(1), 2(2)

[^key-9fc0709629544284bcabfafc84fdd626]: Words in reg. 12A(1)(a) inserted (6.4.2024) by The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(4), 8(3)(a)

[^key-5d82ffbb03f847b3ca1b85e1a6d0cd34]: Words in reg. 12A(1)(b) inserted (6.4.2024) by The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(4), 8(3)(b)

[^key-aeb99958ba27c90146ae425838a4a632]: Sch. 1 para. 16(c) substituted (6.4.2024) by The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(4), 8(4)

[^key-ffc95480c888899fb99022c75e5b120d]: Regs. 60A-60C inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 2(5)

[^key-52e67af107ce3ab4ebbfed28a2b44750]: Reg. 56(3A) inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 2(4)(c)

[^key-0bdb4901d5b3d1e1e1d494ce2b9c4f70]: Word in reg. 56(1) inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 2(4)(a)

[^key-5f4e8486cea3e5eed31fa0691210f240]: Words in reg. 56(2) inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 2(4)(b)

[^key-cfcc5dc32865c076d9dc9521c7d2500c]: Reg. 44(3A) inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 2(3)(a)

[^key-5d5bf2b5665c3781b3208e3425453d5a]: Reg. 44(5A) inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 2(3)(b)

[^key-3ac1d8221e2d3c12ab90ef32c897e02d]: Words in reg. 2 inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 2(2)

[^key-a797899654f653fa3080af2c46503b8c]: Reg. 6A(9) inserted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(2)(a)

[^key-d7fb0a8a862671a7fa844b1a1bf8642f]: Words in reg. 8A omitted (27.1.2025) by virtue of The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(3)(a)

[^key-48def1a6e7c6130d112ee36587dc9da5]: Words in reg. 8A(a) omitted (27.1.2025) by virtue of The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(3)(b)

[^key-8b05003a56c6a14b0fb5b5d55c68d081]: Words in reg. 8A(b) omitted (27.1.2025) by virtue of The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(3)(b)

[^key-2a3d05cc83efdab095affdc1a5c69dea]: Reg. 11(3) inserted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(4)

[^key-6c6a84bb3f99844e58f74f096d62f907]: Words in reg. 21 heading omitted (27.1.2025) by virtue of The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(5)(a)

[^key-595c4025bfbbb805559107eca9a118fa]: Reg. 21(1)(a) substituted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(5)(b)

[^key-af2b209f792abf056a75ae36cb4ade48]: Reg. 44(3B) inserted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(6)(c)

[^key-d8e05111114a2cf130569cf1486577f1]: Word in reg. 44(3A) omitted (27.1.2025) by virtue of The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(6)(b)

[^key-5ebd171fb60768979f28264b5a40f71f]: Words in reg. 44(3) inserted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(6)(a)

[^key-f60d9f6302296c8ff4668f569ca7c46f]: Reg. 50(3) inserted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(7)

[^key-d858a4745fe80f75c7bf9083e67281e3]: Words in reg. 60(1) substituted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(9)(a)

[^key-cd5db2fddb014ca1345e9e74a126642c]: Words in reg. 60(1) substituted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(9)(b)

[^key-faae41da71547ec131cea7c172c41171]: Word in reg. 60(1) substituted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(9)(c)

[^key-f842de58ef2ef439484f62d808a41be6]: Word in reg. 60B(1) inserted (27.1.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(2), 6(10)

[^key-226e8722f821f11006c951db8194cc8e]: Word in reg. 6A(1) substituted (6.4.2025) by The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(3), 8(2)(a)

[^key-150f36b974c02f22dcb3653106859b9b]: Reg. 6A(6) omitted (6.4.2025) by virtue of The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(3), 8(2)(b)

[^key-a903847f074721ebf6439da5d831b57c]: Reg. 6A(7) omitted (6.4.2025) by virtue of The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(3), 8(2)(c)

[^key-5320bda47d1f60af918709853146c88d]: Words in reg. 6A(8) omitted (6.4.2025) by virtue of The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(3), 8(2)(d)

[^key-75ba50cc067e3910e738148192183747]: Words in reg. 6A(9) omitted (6.4.2025) by virtue of The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(3), 6(2)(b)

[^key-a26c46b62991e9e3556de278e9d9d450]: Reg. 55(5A) inserted (1.6.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(4), 6(8)(b)

[^key-a938e36e7bbc36a4d23274179ed20e49]: Words in reg. 55(4) substituted (1.6.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(4), 6(8)(a)(i)

[^key-71c42d94a6e66333b50ee5b82257fab4]: Words in reg. 55(4) inserted (1.6.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(4), 6(8)(a)(ii)

[^key-4173dc2c3850ac750f00a1e2612ce0a5]: Words in reg. 55(6) inserted (1.6.2025) by The Social Security (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/3), regs. 1(4), 6(8)(c)

[^key-07994f1a36d6c69a77c528a6664a68e3]: Reg. 63A inserted (29.1.2026) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2026 (S.I. 2026/6), regs. 1(1), 2(3)

[^key-094fbd9ac847870db40d49bd23e4264b]: Reg. 44(3C)-(3G) inserted (29.1.2026) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2026 (S.I. 2026/6), regs. 1(1), 2(2)(b)

[^key-4fcacbd9d6ce9adcd83730018e8a231b]: Words in reg. 44(3) substituted (29.1.2026) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2026 (S.I. 2026/6), regs. 1(1), 2(2)(a)

[^key-436596982dde8280accbb118bc7a5f24]: Words in Sch. 2 para. 8(3) substituted (15.3.2026) by The Social Security (Scotland) Act 2018 (Carer’s Assistance) (Consequential Modifications) Order 2026 (S.I. 2026/246), arts. 1(2), 28

[^key-308d9cd8c3788269f24d8cd4328bde06]: Reg. 41 omitted (6.4.2026) by virtue of The Social Security (Removal of Two Child Limit) (Consequential Amendments) Regulations 2026 (S.I. 2026/316), regs. 1(1), 3(a)

[^key-e4404c63a9c11d53b0e22e7791561ec3]: Reg. 42 omitted (6.4.2026) by virtue of The Social Security (Removal of Two Child Limit) (Consequential Amendments) Regulations 2026 (S.I. 2026/316), regs. 1(1), 3(b)

[^key-f9d90d6b3573941f67269415f86b50a4]: Sum in Sch. 2 para. 5 substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(n), 33(a)(i)

[^key-2e2a3e370be76d48b55fe4a0632c44b8]: Sum in Sch. 2 para. 5 substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(n), 33(a)(ii)

[^key-e3ef264e4cd8d1c34457f07ff4982a9e]: Sum in Sch. 2 para. 5 substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(n), 33(a)(iii)

[^key-7903da37d781b7db9d6ececf3dc51b83]: Sum in Sch. 3 para. 5 substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(n), 33(b)(v)

[^key-8350d846f072de3a98206f86bff1a590]: Sum in Sch. 3 para. 5 substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(n), 33(b)(iv)

[^key-8eadfe9a4e5dd8cfce0aad383384db20]: Sum in Sch. 3 para. 5 substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(n), 33(b)(iii)

[^key-67fea98335aaeac805d2074d8f5576e7]: Sum in Sch. 3 para. 5 substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(n), 33(b)(ii)

[^key-15aa7b04fc03d0bb065b8e95ccf48901]: Sum in Sch. 3 para. 5 substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148), arts. 1(3)(n), 33(b)(i)

Modification of tax credits legislation: finalisation of tax credits

12A

• (1) This regulation applies where—

• (a) a claim for universal credit is made, or is treated as having been made , or a migration notice is issued and the notified person fails to make a claim on or before the deadline day; and

• (b) the claimant is, or was at any time during the tax year in which the claim is made or treated as made or in which the deadline day falls , entitled to a tax credit; ...

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) Subject to paragraph (3), where this regulation applies, the amount of the tax credit to which the person is entitled is to be calculated in accordance with the 2002 Act and regulations made under that Act, as modified by the Schedule to these Regulations (“the modified legislation”).

• (3) Where, in the opinion of the Commissioners for Her Majesty’s Revenue and Customs, it is not reasonably practicable to apply the modified legislation in relation to any case or category of cases, the 2002 Act and regulations made under that Act are to apply without modification in that case or category of cases.

Appeals etc relating to certain existing benefits

Appeals etc relating to universal credit

Loss of benefit penalties: transition from existing benefits other than tax credits

37

• (1) This regulation applies where an award of universal credit is made to a claimant who—

• (a) was previously entitled to working tax credit; and

• (b) is an offender, within the meaning of the 2002 Act.

• (2) Where this regulation applies, the Social Security (Loss of Benefit) Regulations 2001 apply as if in regulation 3ZB of those Regulations—

• (a) in paragraph (1) at the beginning there were inserted “Subject to regulation 38 of the Universal Credit (Transitional Provisions) Regulations 2014,”;

• (b) “disqualification period” includes a disqualification period within the meaning of the 2002 Act;

• (c) “offender” includes an offender within the meaning of the 2002 Act; and

• (d) “offender’s family member” includes a person who is a member of the family (within the meaning of section 137(1) of the Social Security Contributions and Benefits Act 1992) of a person who is an offender within the meaning of the 2002 Act.

Loss of benefit penalties: maximum total reduction

38

Where regulations 35 and 37 both apply to a claimant, the total amount of a reduction of universal credit in respect of any assessment period under—

• (a) regulation 36; and

• (b) regulation 3ZB of the Social Security (Loss of Benefit) Regulations 2001,

must not exceed the amount of the standard allowance which is applicable to the claimant in respect of that period.

SCHEDULE 1 — MODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits Act 2002

1

Paragraphs 2 to 10 prescribe modifications to the application of the 2002 Act where regulation 12A of these Regulations applies.

2

In section 7 (income test)—

• (a) in subsection (3), before “current year income” in each place where it occurs, insert “notional”;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) after subsection (4), insert—

(4A) In this section “the notional current year income” means— (a) in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the part tax year to which the claim relates, divided by the number of days in that part tax year, multiplied by the number of days in the tax year in which the part tax year is included and rounded down to the next whole number of pence; and (b) in relation to a person by whom a single claim for a tax credit is made, the income of the person for that part tax year, divided by the number of days in that part tax year, multiplied by the number of days in the tax year in which the part tax year is included and rounded down to the next whole number of pence.

3

In section 17 (final notice)—

• (a) in subsection (1)—

• (i) omit “the whole or”; and

• (ii) in sub-paragraph (a), before “tax year” insert “part”;

• (b) in subsection (3), before “tax year” insert “part”;

• (c) in subsections (4)(a) and (4)(b), for “current year” in both places where it occurs, substitute “current part year”;

• (d) in subsection (5)(a) for “current year” in both places where it occurs, substitute “current part year”;

• (e) omit subsection (8).

4

In section 18 (decisions after final notice)—

• (a) in subsection (1), before “tax year” insert “part”;

• (b) omit subsections (6) to (9);

• (c) in subsection (10), for “subsection (1), (5), (6) or (9)” substitute “subsection (1) or (5)”;

• (d) in subsection (11)—

• (i) after “subsection (5)” omit “or (9)”;

• (ii) omit paragraph (a);

• (iii) in paragraph (b) omit “in any other case,”;

• (iv) before “tax year” in each place where it occurs, insert “part”.

5

In section 19 (power to enquire)—

• (a) in subsection (1)(a) and (b), before “tax year” insert “part”;

• (b) in subsection (3), before “tax year” insert “part”;

• (c) for subsection (5) substitute—

(5) “The relevant section 18 decision” means the decision under subsection (1) of section 18 in relation to the person or persons and the part tax year.

• (d) for subsection (6) substitute—

(6) “The relevant section 17 date” means the date specified for the purposes of subsection (4) of section 17 in the notice given to a person or persons under that section in relation to the part tax year.

• (e) in subsection (11), before “tax year” insert “part”;

• (f) in subsection (12), before “tax year” in each place where it occurs, insert “part”.

6

In section 20 (decisions on discovery)—

• (a) in subsection (1), before “tax year” insert “part”;

• (b) in subsection (4)(a), before “tax year” insert “part”;

• (c) in subsection (5)(b), before “tax year” insert “part”;

• (d) in subsection (6)—

• (i) before “tax year” insert “part”;

• (ii) in paragraph (a), for “section 18(1), (5), (6) or (9)” substitute “section 18(1) or (5)”;

• (e) in subsection (7), before “tax year” in each place where it occurs, insert “part”.

7

In section 21 (decisions subject to official error), for “18(1), (5), (6) or (9)” substitute “18(1) or (5)”.

8

In section 23 (notice of decisions)—

• (a) in subsection (1), for “18(1), (5), (6) or (9)” substitute “18(1) or (5)”;

• (b) in subsection (3)—

• (i) after “18(1)” omit “or (6)”;

• (ii) for paragraph (b) substitute—

(b) the notice of the decision under subsection (1) of section 18,

9

In section 30(1) (underpayments), before “tax year” in each place where it occurs, insert “part”.

10

In section 38 (appeals)—

• (a) in subsection (1)(b), before “tax year” insert “part”;

• (b) for subsection (2), substitute—

(2) “The relevant section 18 decision” means the decision under subsection (1) of section 18 in relation to the person or persons and the tax credit for the part tax year.

Modifications to the Tax Credits (Definition and Calculation of Income) Regulations 2002

11

Paragraphs 12 to 23 prescribe modifications to the application of the Tax Credits (Definition and Calculation of Income) Regulations 2002 where regulation 12A of these Regulations applies.

12

In regulation 2(2) (interpretation), after the definition of “the Macfarlane Trusts” insert—

• “part tax year” means a period of less than a year beginning with 6th April and ending with the date on which the award of a tax credit terminated;

13

In regulation 3 (calculation of income of claimant)—

• (a) in paragraph (1)—

• (i) before “tax year” insert “part”;

• (ii) in Steps 1 and 2, after “of the claimant, or, in the case of a joint claim, of the claimants” insert “received in or relating to the part tax year”;

• (iii) in the second and third sentences of Step 4, before “year” insert “part”;

• (b) in paragraph (6A), for the words from “ending on 31st March” to the end, substitute “ending on the last day of the month in which the claimant’s award of a tax credit terminated”;

• (c) in paragraph (8)(b), before “year” insert “part”.

14

In regulation 4 (employment income)—

• (a) in paragraph (1)(a), before “tax year” insert “part”;

• (b) in paragraph (1)(b), (c), (d), (e), (g) and (k), before “year” insert “part”;

• (c) in paragraph (1)(f), after “ITEPA” insert “which is treated as received in the part tax year and in respect of which the charge arises in the part tax year”;

• (d) in paragraph (1)(h), after “week” insert “in the part tax year”;

• (e) in paragraph (1)(i), for “that year” substitute “the tax year” and after “ITEPA” insert “which is treated as received in the part tax year”;

• (f) in paragraph (1)(j), after “applies” insert “which is received in the part tax year”;

• (g) in paragraph (1)(l), for “that year” substitute “the tax year” and after “ITEPA” insert “in respect of which the charge arises in the part tax year”;

• (h) in paragraph (1)(m), after “paid” insert “in the part tax year”;

• (i) in paragraph (4), in the first sentence and in the title of Table 1, after “employment income” insert “received in the part tax year”;

• (j) in paragraph (5), after “calculating earnings” insert “received in the part tax year”.

15

In regulation 5 (pension income)—

• (a) in paragraph (1), after ““pension income” means” insert “any of the following received in or relating to the part tax year”;

• (b) in paragraph (2), in the first sentence and in the title of Table 2, after “pension income” insert “received in or relating to the part tax year”;

• (c) in paragraph (3), after “income tax purposes”, insert “in relation to the part tax year”.

16

In regulation 6 (trading income)—

• (a) re-number the existing regulation as paragraph (1);

• (b) in paragraph (1) (as so re-numbered)—

• (i) in sub-paragraph (a), for “taxable profits for the tax year” substitute “actual or estimated taxable profits attributable to the part tax year”;

• (ii) in sub-paragraph (b), for “taxable profit for the” substitute “actual or estimated taxable profit attributable to the part tax”;

• (c) after paragraph (1) insert—

(2) Actual or estimated taxable profits attributable to the part tax year (“the relevant trading income”) is to be calculated by reference to the basis period (determined by reference to paragraph 63 or paragraph 65 of Schedule 1 to the Finance Act 2022, whichever applies) ending with 5th April 2024. (3) The relevant trading income is to be calculated by— (a) taking the figure for the actual or estimated taxable income earned in the basis period referred to in paragraph (2); (b) dividing that figure by the number of days in that period to give the daily figure; and (c) multiplying the daily figure by the number of days in the part tax year on which the trade, profession or vocation was carried on.

17

In regulation 7 (social security income)—

• (a) in paragraph (1), after “social security income” insert “received in the part tax year”;

• (b) in paragraph (3), in the opening words and in the title of Table 3, after “social security income” insert “received in the part tax year”.

18

In regulation 8 (student income), after “in relation to a student” insert “, any of the following which is received in the part tax year”.

19

In regulation 10 (investment income)—

• (a) in paragraph (1), after “gross amount” insert “received in the part tax year”;

• (b) in paragraph (1)(e), before “year” insert “part tax”;

• (c) in paragraph (2), in the opening words and in the title of Table 4, after “investment income” insert “received in the part tax year”.

20

In regulation 11(1) (property income)—

• (a) omit “annual”;

• (b) after “taxable profits” insert “for the part tax year”.

21

In regulation 12(1) (foreign income), before “year” insert “part tax”.

22

In regulation 13 (notional income), after “means income” insert “received in the part tax year”.

23

In regulation 18 (miscellaneous income), after “means income” insert “received in the part tax year”.

Modifications to the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002

24

Paragraphs 25 to 27 prescribe modifications to the application of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 where regulation 12A of these Regulations applies.

25

In regulation 2 (interpretation)—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) in the definition of “the relevant income” insert “as modified by the Universal Credit (Transitional Provisions) Regulations 2014” at the end.

26

In regulation 7(3) (determination of rate of working tax credit)—

• (a) in Step 1, in the definition of “MR”, after “maximum rate” insert “(determined in the manner prescribed at the date on which the award of the tax credit terminated)”;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27

In regulation 8(3) (determination of rate of child tax credit)—

• (a) in Step 1, in the definition of “MR”, after “maximum rate” insert “(determined in the manner prescribed at the date on which the award of the tax credit terminated)”;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modifications to the Tax Credits (Claims and Notifications) Regulations 2002

28

Paragraphs 29 to 34 prescribe modifications to the application of the Tax Credits (Claims and Notifications) Regulations 2002 where regulation 12A of these Regulations applies.

29

In regulation 4 (interpretation), omit paragraph (b).

30

Omit regulation 11 (circumstances in which claims to be treated as made).

31

Omit regulation 12 (further circumstances in which claims to be treated as made).

32

In regulation 13 (circumstances in which claims made by one member of a couple to be treated as also made by the other)—

• (a) in paragraph (1), after “prescribed by paragraph” omit “(2) or”;

• (b) omit paragraph (2).

33

In regulation 15(1)(c) (persons who die after making a claim)—

• (a) omit “the whole or” and “after the end of that tax year but”; and

• (b) for “section 18(1), (5), (6) or (9)” substitute “section 18(1) or (5)”.

34

In regulation 33 (dates to be specified in notices)—

• (a) in paragraph (a), for the words from “not later than 31st July” to “if later”, substitute “not less than 30 days after the date on which the notice is given”;

• (b) omit paragraph (b) and the “and” which precedes it.

Modification to the Tax Credits (Payment by the Commissioners) Regulations 2002

35

Paragraph 36 prescribes a modification to the application of the Tax Credits (Payment by the Commissioners) Regulations 2002 where regulation 12A of these Regulations applies.

36

Omit regulation 7 (prescribed circumstances for certain purposes).

Modification to the Tax Credits (Residence) Regulations 2003

37

Paragraph 38 prescribes a modification to the application of the Tax Credits (Residence) Regulations 2003 where regulation 12A of these Regulations applies.

38

In regulation 3(5)(a) (circumstances in which a person is treated as not being in the United Kingdom), omit “under regulation 11 or 12 of the Tax Credits (Claims and Notifications) Regulations 2002 or otherwise”.

Transition from jobseeker’s allowance following an extended period of sickness

20A

• (1) This regulation applies where—

• (a) the claimant’s first day of entitlement to universal credit (“the relevant date”), immediately follows the claimant’s last day of entitlement to a jobseeker’s allowance; and

• (b) immediately before the relevant date, the claimant was treated as capable of work or as not having limited capability for work under regulation 55ZA of the Jobseeker’s Allowance Regulations 1996 or regulation 46A of the Jobseeker’s Allowance Regulations 2013 (extended period of sickness).

• (2) Where this regulation applies—

• (a) regulation 28(2) of the Universal Credit Regulations (period for which ... LCWRA element is not to be included) does not apply; and

• (b) for the purposes of regulation 28 of those Regulations, the relevant period is the period starting with the first day of the period for which the claimant was treated as capable of work or as not having limited capability for work as specified in paragraph (1)(b).

Other claimants with limited capability for work: credits only cases

Transition from income support payable on the grounds of incapacity for work or disability and other incapacity benefits

Transition from other incapacity benefits: claimants approaching pensionable age

Other claimants with incapacity for work: credits only cases where claimant is approaching pensionable age

Meaning of “qualifying young person”

Support for housing costs

Sanctions: transition from old style ESA

Escalation of sanctions: transition from old style ESA

Sanctions: transition from old style JSA

Escalation of sanctions: transition from old style JSA

Sanctions: temporary return to certain existing benefits

Loss of benefit penalties: transition from existing benefits other than tax credits

Loss of benefit penalties: reduction of universal credit

Loss of benefit penalties: transition from working tax credit

Loss of benefit penalties: maximum total reduction

Waiting days

16A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advance payments of universal credit

Deductions from benefits

Transition from old style ESA

Transition from old style ESA before the end of the assessment phase

Transition from jobseeker’s allowance following an extended period of sickness

Other claimants with limited capability for work...

Transition from income support payable on the grounds of incapacity for work or disability and other incapacity benefits

Transition from other incapacity benefits: supplementary

Other claimants with incapacity for work: credits only cases

Meaning of “qualifying young person”

Support for housing costs

Sanctions: transition from old style ESA

Sanctions: transition from old style JSA

Escalation of sanctions: transition from old style JSA

Sanctions: temporary return to certain existing benefits

Loss of benefit penalties: reduction of universal credit

Loss of benefit penalties: transition from working tax credit

Loss of benefit penalties: maximum total reduction

PART 3 — ARRANGEMENTS REGARDING CHANGES TO THE CHILD ELEMENT FROM APRIL 2017

Restriction on claims for universal credit during the interim period

39

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Availability of the child element where maximum exceeded - transitionally protected children and qualifying young persons

40

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Availability of the child element where maximum exceeded – continuation of exception from a previous award of child tax credit, income support or old style JSA

41

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Evidence for non-consensual conception where claimant previously had an award of child tax credit

42

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Abolition of higher amount of the child element for first child or qualifying young person – saving where claimant responsible for a child or qualifying young person born before 6th April 2017

43

Section 14(5)(b) of the Welfare Reform and Work Act 2016 (which amends the Universal Credit Regulations by omitting the amount of the child element payable for the first child or qualifying young person) does not apply where the claimant is responsible for a child or qualifying young person born before 6th April 2017.

Entitlement to universal credit and housing benefit: universal credit work allowance

5A

Where a claimant has an award of universal credit and, in any assessment period, is also entitled to housing benefit for temporary accommodation and the award of universal credit does not include an amount for housing costs, regulation 22(2) of the Universal Credit Regulations (amount of the work allowance) is to apply in relation to that assessment period as if the award did include an amount for housing costs.

Exclusion of claims for certain existing benefits

Termination of awards of certain existing benefits: new claimant partners

Transitional housing payment

8A

Where an award of housing benefit terminates under regulation 8 ...—

• (a) the claimant is to be treated for the purposes of the Housing Benefit Regulations 2006 as entitled to universal credit during the period of two weeks mentioned in regulation 8(2A) ... , even if no decision has been made on the claim; ...

• (b) if a claim for universal credit is made because the claimant moves to new accommodation occupied as the claimant's home, then, notwithstanding anything in the Housing Benefit Regulations 2006, housing benefit is to be paid directly to the claimant during the period of two weeks mentioned in regulation 8(2A) ... ; and

• (c) if a claim for universal credit is made by a notified person then, notwithstanding anything in the Housing Benefit Regulations 2006, the weekly amount of housing benefit to which the person is entitled for that period of two weeks is the same as the weekly amount they were entitled to on the first day of that period.

Treatment of ongoing entitlement to certain benefits: benefit cap

Treatment of overpayments

Ongoing awards of tax credits

Modification of tax credits legislation: overpayments and penalties

Modification of tax credits legislation: overpayments and penalties

Appeals etc relating to certain existing benefits

Appeals etc relating to universal credit

Arrears of benefit disregarded as capital

10A

• (1) This regulation applies in relation to the calculation of an award of universal credit (the “current award”) where the claimant has received a payment of arrears of benefit or armed forces independence payment, or a payment made to compensate for arrears due to the non-payment of benefit or armed forces independence payment, of £5,000 or more, and the following conditions are met—

• (a) the payment—

• (i) is received during the current award; or

• (ii) was received during an award of an existing benefit or state pension credit (the “earlier award”) and the claimant became entitled to the current award within one month of the date of termination of the earlier award;

• (b) in the case of a payment falling within sub-paragraph (a)(i), it would be disregarded from the calculation of the claimant’s capital if the claimant were entitled to an existing benefit or state pension credit;

• (c) in the case of a payment falling within sub-paragraph (a)(ii), it was disregarded from the calculation of the claimant’s capital for the purposes of the earlier award; and

• (d) the period of entitlement to benefit or armed forces independence payment to which the payment relates commences before the first date on which, by virtue of section 33 of the Act (abolition of benefits), no claimant is entitled to an existing benefit.

• (2) Where this regulation applies, notwithstanding anything in the Universal Credit Regulations, the payment is to be disregarded from the calculation of the claimant’s capital for 12 months from the date of receipt of the payment, or until the termination of the current award (if later).

• (3) “Armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011.

Ongoing awards of tax credits

Modification of tax credits legislation: overpayments and penalties

Appeals etc relating to certain existing benefits

Appeals etc relating to universal credit

Restriction on claims for universal credit by persons entitled to a severe disability premium

4A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 4 — MANAGED MIGRATION TO UNIVERSAL CREDIT

The Migration Process

Migration notice

44

• (1) The Secretary of State may, at any time, issue a notice (“a migration notice”) to a person who is entitled to an award of an existing benefit—

• (a) informing the person that all awards of any existing benefits to which they are entitled are to terminate and that they will need to make a claim for universal credit; and

• (b) specifying a day (“the deadline day”) by which a claim for universal credit must be made.

• (2) The migration notice may contain such other information as the Secretary of State considers appropriate.

• (3) Subject to paragraphs (3A) , (3B) and (3E), the deadline day must not be within the period of three months beginning with the day on which the migration notice is issued.

• (3A) ... Where a migration notice is issued after cancellation of a previous migration notice or after cancellation of a tax credit closure notice the deadline day may be within such shorter period as the Secretary of State considers appropriate.

• (3B) Where a migration notice is—

• (a) issued to a person who is entitled to an award of a tax credit; and

• (b) issued on or after 27th January 2025 and before 6th April 2025,

the deadline day may be 6th April 2025.

• (3C) Paragraph (3E) applies where—

• (a) a migration notice is issued to a claimant who is entitled to an award of income-based jobseeker’s allowance, income-related employment and support allowance or income support, and

• (b) the deadline day specified in the notice would be after the appointed day for section 33(1)(a), (b) or (c) of the Act to come into force in relation to the award.

• (3D) Paragraph (3E) also applies where—

• (a) a migration notice is issued to a claimant who is entitled to an award of housing benefit but not to an award of a benefit to which paragraph (3C)(a) refers, and

• (b) the deadline day specified in the notice would be after the appointed day for section 33(1)(d) of the Act to come into force in relation to the award.

• (3E) Where this paragraph applies, the deadline day may be the appointed day.

• (3F) In paragraphs (3C) and (3D), the ‘appointed day’ in relation to an award is a day specified in an order made under section 150(3) of the Act which is not dependent on the making of a claim for universal credit, ignoring any provision in the order that has the effect that the appointed day does not apply when the day that would otherwise be the appointed day falls within a run-on period.

• (3G) In paragraph (3F)—

• (a) a reference to a claim for universal credit includes a reference to an award of universal credit made without a claim where an order under section 150(3) of the Act provides for that award to result in the appointment of a day for the coming into force of section 33(1)(a) or (b) in relation to the case of the award, and

• (b) ‘run-on period’ means the two-week period mentioned in regulation 8(2A) or 46(1)(a) or in regulation 5(1) of the Universal Credit (Managed Migration Pilot and Miscellaneous Amendments) Regulations 2019.

• (4) If the person who is entitled to an award of an existing benefit is, for the purposes of that award, a member of a couple or a member of a polygamous marriage, the Secretary of State must also issue the migration notice to the other member (or members).

• (5) The Secretary of State may cancel a migration notice issued to any person—

• (a) if it has been issued in error; or

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) in any other circumstances where the Secretary State considers it necessary to do so in the interests of the person, or any class of person, or to safeguard the efficient administration of universal credit.

• (5A) In a case referred to in paragraph (5)(a) the Secretary of State may, instead of cancelling the migration notice, treat that notice as if it were a tax credit closure notice issued to that person and may treat the deadline day in the migration notice as if it were the deadline day in a tax credit closure notice.

• (6) A “notified person” is a person to whom a migration notice has been issued.

Extension of the deadline day

45

• (1) The Secretary of State may determine that the deadline day should be changed to a later day either—

• (a) on the Secretary of State’s own initiative; or

• (b) if a notified person requests such a change before the deadline day,

where there is a good reason to do so.

• (2) The Secretary of State must inform the notified person or persons of the new deadline day.

Termination of existing benefits if no claim before the deadline

46

• (1) Where a notified person has not made a claim for universal credit on or before the deadline day, all awards of any existing benefits to which the person is entitled terminate—

• (a) in the case of housing benefit, income support, income-based jobseeker’s allowance or income-related employment and support allowance, on the last day of the period of two weeks beginning with the deadline day; and

• (b) in the case of a tax credit, on the day before the deadline day.

• (2) An award of housing benefit to which a claimant is entitled in respect of specified accommodation or temporary accommodation does not terminate by virtue of this regulation.

• (3) Where paragraph (1) applies and the notified person makes a claim for universal credit—

• (a) after the deadline day; and

• (b) on or before the final deadline specified in paragraph (4),

then, notwithstanding anything in regulation 26 of the Claims and Payments Regulations (time within which a claim for universal credit is to be made) as modified by regulation 15 of these Regulations, the award is to commence on the deadline day.

• (4) The final deadline is the day that would be the last day of the first assessment period in relation to an award commencing on the deadline day.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notified persons who claim as a different benefit unit

47

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transitional Protection

Meaning of “qualifying claim”

48

A “qualifying claim” is a claim for universal credit by a single claimant who is a notified person or by joint claimants, both of whom are notified persons, where the claim is made on or before the final deadline (see regulation 46(4)).

Meaning of “migration day”

49

“Migration day”, in relation to a qualifying claim, means the day before the first day on which the claimant is entitled to universal credit in connection with that claim.

Secretary of State to determine whether transitional protection applies

50

• (1) Before making a decision on a qualifying claim the Secretary of State must first determine whether—

• (a) a transitional capital disregard is to apply; or

• (b) a transitional element is to be included,

(or both) in the calculation of the award.

• (2) But the Secretary of State is not to determine whether a transitional element is to be included in a case where—

• (a) notified persons who were a couple for the purposes of an award of an existing benefit when the migration notice was issued are single persons or members of a different couple for the purposes of a claim for universal credit; or

• (b) notified persons who were single for the purposes of an award of an existing benefit when the migration notice was issued are a couple for the purposes of a claim for universal credit; or

• (c) notified persons who were members of a polygamous marriage for the purposes of an award of an existing benefit when the migration notice was issued are a couple or single persons for the purposes of a claim for universal credit.

• (3) A person who makes a claim for universal credit as a single person by virtue of regulation 3(3) of the Universal Credit Regulations is a single person for the purposes of paragraph (2)(a) and a member of a couple for the purposes of paragraph (2)(b).

The transitional capital disregard

51

• (1) A transitional capital disregard is to apply where, on the migration day, the claimant—

• (a) is entitled to an award of a tax credit; and

• (b) has capital exceeding £16,000.

• (2) Where a transitional capital disregard applies, any capital exceeding £16,000 is to be disregarded for the purposes of—

• (a) determining whether the financial condition in section 5(1)(a) or 5(2)(a) of the Act (capital limit) is met; and

• (b) calculating the amount of an award of universal credit (including the indicative UC amount).

• (3) Where a transitional capital disregard has been applied in the calculation of an award of universal credit but, in any assessment period, the claimant no longer has (or joint claimants no longer have) capital exceeding £16,000, the transitional capital disregard is not to apply in any subsequent assessment period.

• (4) A transitional capital disregard is not to apply for more than 12 assessment periods.

The transitional element

52

• (1) A transitional element is to be included in the calculation of an award if the total amount of any awards of existing benefits determined in accordance with regulation 53 (“the total legacy amount”) is greater than the amount of an award of universal credit determined in accordance with regulation 54 (“the indicative UC amount”).

• (2) Where a transitional element is to be included in the calculation of an award, the amount of that element is to be treated, for the purposes of section 8 of the Act (calculation of awards), as if it were an additional amount to be included in the maximum amount under section 8(2) before the deduction of income under section 8(3).

The transitional element - total legacy amount

53

• (1) The total legacy amount is the sum of the representative monthly rates of all awards of any existing benefits to which a claimant is, or joint claimants are, entitled on the migration day.

• Tax credits

• (2) To calculate the representative monthly rate of an award of working tax credit or child tax credit—

• (a) take the figure for the daily rate of the award on the migration day provided by HMRC and calculated on the basis of the information as to the claimant’s circumstances held by HMRC on that day; and

• (b) convert to a monthly figure by multiplying by 365 and dividing by 12.

• (3) For the purposes of paragraph (2)(a) “the daily rate” is—

• (a) in a case where section 13(1) of the 2002 Act applies (relevant income does not exceed the income threshold or the claimant is entitled to a prescribed social security benefit), the maximum rate of each element to which the claimant is entitled on the migration day divided by 365; and

• (b) in any other case, the rate that would be produced by applying regulations 6 to 9 of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 as if the migration day were a relevant period of one day.

• IS, JSA(IB) and ESA(IR)

• (4) To calculate the representative monthly rate of an award of income support, income-based jobseeker’s allowance or income-related employment and support allowance—

• (a) take the weekly rate on the migration day calculated in accordance with—

• (i) in the case of income support, Part 7 of the Social Security Contributions and Benefits Act 1992 and the Income Support (General) Regulations 1987,

• (ii) in the case of income-based jobseeker’s allowance, Part 1 of the Jobseekers Act 1995 and the Jobseeker’s Allowance Regulations 1996, or

• (iii) in the case of income-related employment and support allowance, Part 1 of the 2007 Act, the Employment and Support Allowance Regulations 2008 and the Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No.2) Regulations 2010,

on the basis of the information held by the Secretary of State on that day; and

• (b) convert to a monthly figure by multiplying by 52 and dividing by 12.

• (5) The amount of an award of income-related employment and support allowance or income-based jobseeker’s allowance is to be calculated before any reduction for a sanction.

• (6) Where—

• (a) a claimant who is entitled to income-based jobseeker’s allowance is also entitled to contribution-based jobseeker’s allowance; or

• (b) a claimant who is entitled to income-related employment and support allowance is also entitled to a contributory allowance,