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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Changes - work (general N-Z): Strike action (Info)

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A customer may inform you that they are on strike or due to go on strike. This guidance covers the situation where a customer has

  • been on strike for more than ten consecutive days
  • been on strike for ten consecutive days or fewer
  • returned to work after strike action.

Where a customer informs you that they have been on strike, you must consider that they may still be entitled to tax credits.

For example, there may still be entitlement where

  • the customer has more than one job

or

  • the customer’s partner is in paid work

or

  • there are children included in the claim.

Where the customer has more than one job and the main employment is affected by strike action, replace the main employment details with the employment details for the current job with the most hours.

Note: Customers who have been on strike for more than ten consecutive days will not be entitled to the four-week-run-on if their entitlement to WTC ends. For more information on the four-week-run-on, use TCM1000397 

When a customer informs us that they have returned to work after being on strike for more than ten consecutive days, you must check that the claim hasn’t already ceased by checking Function VIEW APPLICATION. If the claim has ceased, a new claim should be invited. Consider whether the change to the weekly hours will increase or decrease the maximum tax credits award (before any income reduction is applied).

Note: From 6 April 2012, if a customer tells us within a month about a change of circumstances that increases the maximum rate of tax credits they are entitled to their award can be amended from the date of the change. For changes notified after one month their award can only be amended one month prior to the date the change was notified.

Note: If a change is notified that does not alter or decreases the maximum rate of tax credits the customer is entitled to, it will be applied from the date of the change.