I am looking for any guidance about how DWP work out the deduction for tax & NI for the purposes of the Minimum Income Floor calculation reg 62(4)(b) UC regs “deducting such amount for income tax and national insurance contributions as the Secretary of State considers appropriate.”
I have seen example given in CPAG, on the Citizens Advice website and the figures used by Lisson Grove’s Quick Benefit Calculator all seem to be slightly different!
ADM H4079 says: ” The figures used in the example above are for illustrative purposes only. Up to date tax and national insurance information can be found at http://www.hmrc.gov.uk.” which is not terribly helpful.
I know this is moot given the suspension of the Minimum Income Floor but I’d like to understand if any guidance exists for decision makers or whether they are as lost as I am and have to just take a stab at it?