Tax Relief etc etc - Clueless mother

[Snoots]

Can anyone fill me in - I seem to be completely clueless regarding maternity tax breaks etc. I am a p-t teacher but am prob not going back to work at the end of the year. Where do I stand if I don't go back. What happens to my NI contributions? Can I claim benefits? What tax breaks (if any ha ha) am I able to claim? My friend was asking me tonight regarding her rights and I had to admit I was clueless! She is self employed and wanted to know about tax relief on her salary now that she has had a baby (last week - she clearly is getting too much sleep and free time!!!!) Help?

You can reclaim any overpaid tax at the end of the financial year, if, for example, you have paid tax but your income for the year falls below the threshold. For NI the time is credited for about 5 years iirc after baby is born if you don't work and make further contributions. You can't get benefits, other than Child Benefit, while on ML but you may be eligible to income support, child tax credits etc afterwards and/or Working Family tax credits if you return and meet the criteria

Is working family tax credit based on salary or actual income?

Household income within a certain limit I think.

Thank you - so if your income drops on ML that's what they use to calculate it?
Will apply, thanks very much