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Model Universal Credit reg 77 for owner-managers of a company - #1965

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uc-dividends-owner-managers-1948

Commits on Sep 30, 2026
- Model Universal Credit reg 77: a company analogous to a partnership or one person business
  
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- Document reg 77 research findings; add Axiom parity test and changelog
  
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  57c3c26
- Date the reg 77(5) intermediaries exclusion (SI 2018/1129)
  
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  f984790
Commits on Oct 1, 2026
- Address independent review of reg 77
  
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  36947b2
Commits on Oct 4, 2026
- Merge origin/main (00fb451d) into uc-dividends-owner-managers-1948
  
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