Hi
I have a claim where the current assessment is based on wage and this years tax credit award minus last years tax credit overpayment, (per circular A27).
Customer has requested backdating to October 03, this has been agreed. I am using an income of wages and tax credit that she received at that time.
However, I am 99% sure that she will appeal against decision to use the now overpaid tax credits in her assessment for the backdated period, even though it was income that she received at the time.
I do not feel that it is correct to remove the overpaid tax credit from this assessment as the overpayment has already been taken into account in her current assessment.
Can anyone point me in the direction of a regulation that will back up my decision to include tax credits in her claim for backdated hb?
Any help will be greatly appreciated. Sharon 8)