Revised Tax Credit

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    I’ve got a customer on CTC of £1991.04 and WTC £703.84 per year – Decision dated 17.04.03.

    Revised Tax Credit decision dated 18.08.03

    CTC £1991.04

    WTC £245.51

    If you see the WTC now reduced, on page 3 of the award letter WTC cofirms the following:

    WTC Due £245.51
    Paid £257.68
    Amount overpaid £12.17

    Does anyone know how to treat this change for HB?


    For CTC you do not need to make any changes even if the payment instalments have changed.

    For WTC I would say that you have use the payments that have actually been received and ignore the overpayment at this stage, as it is not clear how/if these OP’s will be recovered by IR where there is no ongoing entitlement to adjust.
    I would determine when the last WTC payment was made and take the WTC income off the claim from the following day, effective from following Monday. (Amdt 10 Section 15)

    Potentially though this could be unfair to the claimant if the IR subsequently decide to recover O/P’s by sundry debtor or adjusting the claimants tax code the following year.

    Hope this helps

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