Universal Credit

UC calculator, MIF, taper rate, work allowance, and optimisation for self-employed claimants.

How UC Works for Self-Employed

If you're self-employed and claiming Universal Credit, your payment is calculated based on net self-employment earnings for each monthly assessment period.

Rates (2025/26)

Standard Allowance

Circumstance	Monthly
Single, under 25	£311.68
Single, 25+	£393.45
Couple, both under 25	£489.23
Couple, one 25+	£617.60

Additional Elements

Element	Monthly
First child (born before 6 Apr 2017)	£333.33
First child (born after 6 Apr 2017)	£269.58
Second child	£269.58
Housing element	Varies by area
Disabled child (lower)	£156.11
Disabled child (higher)	£487.58
Carer element	£198.31

Work Allowance

Circumstances	Monthly Allowance
With housing element	£411
Without housing element	£722

Taper Rate

For every £1 earned above the work allowance, 55p deducted from UC payment.

Minimum Income Floor (MIF)

After 12 months of gainful self-employment, DWP assumes earnings of at least:

National minimum wage × expected hours × 52 ÷ 12

Even if you earned less, the MIF amount is used - resulting in a lower UC payment. TaxMTD highlights when the MIF is applied.

UC Calculation Formula

flowchart TD;
    A[Gross Income] --> B[Minus Expenses];
    B --> C[Net Earnings];
    C --> D{MIF applies?};
    D -->|Yes| E[Use MIF amount];
    D -->|No| F[Use actual earnings];
    E --> G[Minus Work Allowance];
    F --> G;
    G --> H[Multiply by 55%];
    H --> I[Taper Reduction];
    J[Standard Allowance + Elements] --> K[Total Entitlement];
    K --> L[Minus Taper Reduction];
    I --> L;
    L --> M[UC Payment];

UC Statement Fields

TaxMTD captures the full UC statement breakdown:

Field	Description
`paymentAmount`	Headline payment received
`standardAllowance`	Base UC amount
`housingElement`	Housing costs support
`childrenElement`	Child element totals
`totalEntitlement`	Sum of all elements
`minimumIncomeFloor`	MIF threshold (if applied)
`usedEarnings`	Amount DWP uses for taper
`workAllowance`	Earnings before taper
`taperRate`	Deduction rate (0.55)
`totalDeductions`	All deductions combined

API

JavaScript

// List UC statements
const statements = await $fetch('https://www.taxmtd.uk/api/uc-statements')

// Create UC statement with full breakdown
await $fetch('https://www.taxmtd.uk/api/uc-statements', {
  method: 'POST',
  body: {
    periodId: 1,
    assessmentStart: '2026-01-30',
    assessmentEnd: '2026-02-27',
    paymentDate: '2026-03-15',
    paymentAmount: 312.45,
    standardAllowance: 393.45,
    housingElement: 450.00,
    totalEntitlement: 843.45,
    claimant2SelfEmploymentEarnings: 1200.00,
    minimumIncomeFloor: 1400.00,
    usedEarnings: 1400.00,
    workAllowance: 411.00,
    taperRate: 0.55,
    totalDeductions: 531.00,
    reportedIncome: 1200,
    reportedExpenses: 300
  }
})

// Update statement
await $fetch('https://www.taxmtd.uk/api/uc-statements', {
  method: 'PUT',
  body: { id: 1, paymentAmount: 320.00 }
})

Python

# List UC statements
statements = requests.get(
    "https://www.taxmtd.uk/api/uc-statements",
    cookies=session_cookies,
).json()["data"]

# Create UC statement
requests.post(
    "https://www.taxmtd.uk/api/uc-statements",
    json={
        "periodId": 1,
        "assessmentStart": "2026-01-30",
        "assessmentEnd": "2026-02-27",
        "paymentAmount": 312.45,
        "standardAllowance": 393.45,
        "reportedIncome": 1200,
        "reportedExpenses": 300,
    },
    cookies=session_cookies,
)

# Update statement
requests.put(
    "https://www.taxmtd.uk/api/uc-statements",
    json={"id": 1, "paymentAmount": 320.00},
    cookies=session_cookies,
)

PHP

$statements = Http::get('https://www.taxmtd.uk/api/uc-statements')->json();

Http::post('https://www.taxmtd.uk/api/uc-statements', [
    'periodId' => 1,
    'assessmentStart' => '2026-01-30',
    'assessmentEnd' => '2026-02-27',
    'paymentAmount' => 312.45,
    'standardAllowance' => 393.45,
    'reportedIncome' => 1200,
    'reportedExpenses' => 300,
]);

Rust

// List UC statements
let statements = client
    .get("https://www.taxmtd.uk/api/uc-statements")
    .send().await?
    .json::<serde_json::Value>().await?;

// Create UC statement
client.post("https://www.taxmtd.uk/api/uc-statements")
    .json(&serde_json::json!({
        "periodId": 1,
        "assessmentStart": "2026-01-30",
        "assessmentEnd": "2026-02-27",
        "paymentAmount": 312.45,
        "standardAllowance": 393.45,
        "reportedIncome": 1200,
        "reportedExpenses": 300
    }))
    .send().await?;

// Update statement
client.put("https://www.taxmtd.uk/api/uc-statements")
    .json(&serde_json::json!({"id": 1, "paymentAmount": 320.00}))
    .send().await?;

cURL

# List statements
curl https://www.taxmtd.uk/api/uc-statements

# Create statement
curl -X POST https://www.taxmtd.uk/api/uc-statements \
  -H "Content-Type: application/json" \
  -d '{"periodId":1,"assessmentStart":"2026-01-30","assessmentEnd":"2026-02-27","reportedIncome":1200,"reportedExpenses":300}'

Making Tax Digital

MTD ITSA compliance - quarterly submissions, HMRC API integration, and SA103 auto-fill.

VAT & Companies

Corporation Tax, VAT returns, Companies House filings, and limited company support.