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HMRC internal manual

Claimant Compliance Manual

Overview: Customers receiving IS, ESA, JSA (IB) or Pension Credit

Customers who are receiving Income Support (IS) or income-related Employment and Support Allowance (ESA) or Income Based Jobseeker’s Allowance (JSA/IB) or Pension Credit will be paid CTC at the maximum rate applicable to the family circumstances. This is because IS / ESA/ JSA (IB) / Pension Credit income-based entitlement effectively ‘passports’ those customers through the income test.