1.1.A.170 Appropriate tax year (YA)
Normally, YA would be based on the base tax year (1.1.B.10) income unless the recipient:
- requests a change to the appropriate tax year due to a reduction in parental income, which is likely to continue for 2 years, or
- has parental income for the tax year following the base tax year that exceeds 125% of base tax year parental income and of the claimant's parental income free area. In this case, from the first payment period ending after 30 September in a year, the appropriate tax year is the tax year immediately following the base tax year.