As far as I can see, while the claimant may be exempt for CTAX, if there is a liability I cant see why he cant remain the CTS claimant (if that makes sense)
Annual income twenty pounds, annual expenditure nineteen nineteen and six, result happiness. Annual income twenty pounds, annual expenditure twenty pounds ought and six, result misery. The blossom is blighted, the leaf is withered, the god of day goes down upon the dreary scene, and—and in short you are for ever floored.
Wilkins Micawber, Ch12 David Copperfield
