I have the exact same problem. An award letter stating £1991.04 annual amount. Weekly payments of 1 @ £38.76 and the rest @ £38.28 – This works out over 52 weeks.
However, for HB/CTB purposes £1991.04 divided by 366 x 7 = £38.08??? multiply this by 52 and you arrive at £1980.16.
I have however decided to just follow the IR’s instructions and not loose any sleep over it!!!!
