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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Extra information - miscellaneous information: Work history - examples

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Example 1

Where the change will be backdated within three months, the hours both before and after the change qualify the customer for Working Tax Credit.

Left main only job and started new main only job within seven days

On today’s date, 30-04-2007, a customer with two children informed Tax Credit Office (TCO) that they left their ‘old’ job on 02-03-2007, working 16 hours weekly, and started a new job, within seven days, on 05-03-2007 working, 25 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
05-03-2007 05-03-2007   25
03-03-2007 03-03-2007 04-03-2007 16
Original date Original date 02-03-2007 16

Left main job (has other jobs) and started a new main job within seven days

On today’s date, 30-04-2007, a single customer with two children informed TCO that they left their ‘old’ main job on 02-03-2007, working 16 hours weekly (they have another job already recorded on the computer working four hours weekly) and started a new main job, within seven days, on 05-03-2007 working, 25 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
05-03-2007 05-03-2007   29
03-03-2007 03-03-2007 04-03-2007 20
Original date Original date 02-03-2007 20

Example 2

Where the change will be backdated within three months, the hours do not qualify the customer for Working Tax Credit either

  • both before and after the change

or

  • before or after the change.

Left main only job and has started a new main only job within seven days

On today’s date, 30-04-2007, a customer with two children informed Tax Credit Office (TCO) that they left their ‘old’ job on 02-03-2007, working 17 hours weekly, and started a new job, within seven days, on 05-03-2007, working 15 hours weekly.

Once the action is completed the History screen will be displayed as follows

Start date Include From date End date Hours
       
05-03-2007 05-03-2007   15
Original date Original date 02-03-2007 17

Left main job (has other jobs) and started a new main job within seven days

On today’s date, 30-04-2007, a customer with two children informed the TCO that they left their ‘old’ main job on 02-03-2007, working 17 hours weekly, (they have another job already recorded on the computer working four hours weekly) and started a new job, within seven days, on 05-03-2007, working 11 hours weekly.

Once the action is completed the History screen will be displayed as follows

Start date Include From date End date Hours
       
05-03-2007 05-03-2007   15
03-03-2007 03-03-2007 04-03-2007 4
Original date Original date 02-03-2007 21

Example 3

Where the change will be backdated for more than three months, the change will not increase the max award. The hours both before and after the change qualify the customer for Working Tax Credit.

Left main only job and has started a new main only job within seven days

The processing date is 15-06-2007.

On 30-04-2007, a customer with two children informed Tax Credit Office (TCO) that they left their ‘old’ job on 02-03-2007, working 16 hours weekly, and started a new job, within seven days, on 05-03-2007, working 24 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
05-03-2007 05-03-2007   24
03-03-2007 03-03-2007 04-03-2007 16
Original date Original date 02-03-2007 16

Left main job (has other jobs) and started a new main job within seven days

The processing date is 15-06-2007.

On 30-04-2007, a customer with two children informed the TCO that they left their ‘old’ main job on 02-03-2007, working 16 hours weekly, (they have another job already recorded on the computer working 10 hours weekly) and started a new main job, within seven days, on 05-03-2007, working 30 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
05-03-2007 05-03-2007   40
03-03-2007 03-03-2007 04-03-2007 26
Original date Original date 02-03-2007 26

Example 4

Where the change will be backdated for more than three months, the change will not increase the max award. The hours before the change qualify the customer for Working Tax Credit (WTC) but the hours after the change do not qualify the customer for WTC.

Left main only job and has started a new main only job within seven days

On 30-04-2007, a customer who is registered as disabled informed Tax Credit Office (TCO) that they left their job ‘old’ on 02-03-2007, working 17 hours weekly, and started a new job, within seven days, on 05-03-2007, working 15 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
05-03-2007 05-03-2007   15
Original date Original date 02-03-2007 17

Example 5

Where the change will only be backdated for a maximum of three months, the change will increase the max award. The hours both before and after the change qualify the customer for Working Tax Credit, notified today.

Left main only job and has started a new main only job within seven days

On 30-04-2007, a customer with one child informs Tax Credit Office (TCO) that they left their ‘old’ job on 05-12-2006, working 16 hours weekly, and started a new job within seven days, on 11-12-2006, working 35 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
30-01-2007 30-01-2007   35
06-12-2006 06-12-2006 29-01-2007 16
Original date Original date 05-12-2006 16

Example 6

Where the change will only be backdated for a maximum of three months, the change will increase the max award. The hours both before and after the change qualify the customer for Working Tax Credit, notified before today.

Left main only job and has started a new main only job within seven days

Processing date 02-05-2007.

On 26-04-2007, a customer with one child informed Tax Credit Office (TCO) that they left their ‘old’ job on 05-12-2006, working 16 hours weekly, and started a new job, within seven days, on 11-12-2006, working 35 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
26-01-2007 26-01-2007   35
06-12-2006 06-12-2006 25-01-2007 16
Original date Original date 05-12-2006 16

Left main job (has other jobs) and started a new main job within seven days

Processing date 02-05-2007.

On 26-04-2007, a customer with one child informed the TCO that they left their ‘old’ job on 05-12-2006, working 16 hours weekly, (they have another job already recorded on the computer working 10 hours weekly) and started a new job, within seven days, on 11-12-2006, working 35 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
26-01-2007 26-01-2007   45
06-12-2006 06-12-2006 25-01-2007 26
Original date Original date 05-12-2006 26

Example 7

Where the change will only be backdated for a maximum of three months, the change will increase the max award. The hours before the change do not qualify the customer for Working Tax Credit (WTC) but they do qualify for WTC after the change.

Left main only job and has started a new main only job within seven days

On 30-04-2007, a customer with one child informed Tax Credit Office (TCO) that they left their ‘old’ job on 05-12-2006, working 15 hours weekly, and started a new job, within seven days, on 11-12-2006, working 17 hours weekly.

Once the action is complete, the History screen will be displayed as follows

Start date Include From date End date Hours
       
11-12-2006 30-01-2007   17
Original date Original date 05-12-2006 15

Example 8

Where the change will be backdated for more than three months, the change will not increase the max award. The hours do not qualify the customer for Working Tax Credit either

  • both before and after the change

or

  • before or after the change.

Left main job (has other jobs) and started a new main job within seven days

The processing date is 16-06-2007.

On 30-04-2007, a customer who is registered as disabled informed Tax Credit Office (TCO) that they left their ‘old main job on 02-03-2007, working 17 hours weekly, (they have another job already recorded on the computer working 4 hours weekly) and started a new main job within seven days, on 05-03-2007, working 11 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
05-03-2007 05-03-2007   15
03-03-2007 03-03-2007 04-03-2007 4
Original date Original date 02-03-2007 21

Example 9

Where the change will only be backdated for a maximum of three months, the change will increase the max award. The hours both before and after the change qualify the customer for Working Tax Credit, notified today.

Left main job (has other jobs) and started a new main job within seven days

On 30-04-2007, a customer with one child informs Tax Credit Office (TCO) that they left their ‘old’ job on 05-12-2006, working 16 hours weekly (they have another job already recorded on the computer working 10 hours weekly), and started a new main job within seven days, on 10-12-2006, working 35 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
30-01-2007 30-01-2007   45
06-12-2006 06-12-2006 29-01-2007 26
Original date Original date 05-12-2006 26

Example 10

Where the change will only be backdated for a maximum of three months, the change will increase the max award, the hours do not qualify the customer for Working Tax Credit either

  • both before and after the change

or

  • before or after the change.

Left main job (has other jobs) and started a new main job within seven days

On 30-04-2007, a customer with one child informed Tax Credit Office (TCO) that they left their ‘old’ main job on 05-12-2006, working 11 hours weekly, (they have another job already recorded on the computer working 4 hours weekly) and started a new main job, within seven days, on 10-12-2006, working 17 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
30-01-2007 30-01-2007   21
06-12-2006 06-12-2006 29-01-2007 4
Original date Original date 05-12-2006 15

Example 11

Where the change will only be backdated for a maximum of three months, the change will increase the max award. The hours do not qualify the customer for Working Tax Credit either

  • both before and after the change

or

  • before or after the change.

Left main job (has other jobs) and started a new main job within seven days

Processing date 02-05-2007.

On 30-04-2007, a customer with one child informed Tax Credit Office (TCO) that they left their ‘old’ main job on 05-12-2006, working 11 hours weekly, (they have another job already recorded on the computer working 4 hours weekly) and started a new main job, within seven days, on 10-12-2006, working 17 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
30-01-2007 30-01-2007   21
06-12-2006 06-12-2006 29-01-2007 4
Original date Original date 05-12-2006 15

Example 12

New job started in addition to main job

On today’s date, 19-12-2007, the customer informed Tax Credit Office (TCO) that they started an additional job, working for 20 hours, on 20-08-2007. This job is in addition to the one already included on the computer.

The customer is now working 36 hours in total. This change occurred more than three months before today’s date and, because the customer failed to notify the TCO within three months, the change can only be backdated for a maximum of three months.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
19-09-2007 19-09-2007   36
20-08-2007 20-08-2007 18-09-2007 16
Original date Original date 19-08-2007 16

Increase or decrease in hours

On today’s date 19-12-2007, the customer informed TCO that they changed their hours on 14-08-2007 from 16 hours weekly to 30 hours weekly.

This change occurred more than three months before today’s date and, because the customer failed to notify TCO within three months, the change can only be backdated for a maximum of three months.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
19-09-2007 19-09-2007   30
14-08-2007 14-08-2007 18-09-2007 16
Original date Original date 13-08-2007 16

Left main job and has other jobs on computer

On today’s date, 19-12-2007 the customer informed the TCO that they left their main job, working 18 hours, on 08-08-2007. They still have a second job working 6 hours and a third job working 10 hours.

After ending their main job, working 18 hours, the customer increased the hours in their second job from 6 hours to 25 hours, on 08-08-2007, making a new total of 35 hours.

As the change occurred more than three months before today’s date and because the customer failed to notify TCO within three months, the new increased hours can only be backdated for a maximum of three months - that is, 19-09-2007.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
19-09-2007 19-09-2007   35
09-08-2007 09-08-2007 18-09-2007 16
Original date Original date 08-08-2007 34

Left only job and started a new job, outside seven days

On today’s date, 19-12-2007, the customer informed TCO that they left their old job, working 17 hours weekly, on 08-08-2007. They started a new job, outside seven days, on 17-08-2007, working 20 hours weekly.

As the change occurred more than three months before today’s date and because the customer failed to notify the TCO within three months, the new job can only be backdated for a maximum of three months.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
17-08-2007 19-09-2007   20
Original date Original date 08-08-2007 17

Example 13

New job started in addition to main job

The processing date (today) is 25-12-2007.

On 19-12-2007, the customer informed Tax Credit Office (TCO) that they started an additional job, working for 20 hours, on 20-08-2007. This job is in addition to the one already included on the computer.

The customer is now working 36 hours in total. This change occurred more than three months before today’s date and because the customer failed to notify TCO within three months, the change can only be backdated for a maximum of three months prior to the date notified.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
19-09-2007 19-09-2007   36
20-08-2007 20-08-2007 18-09-2007 16
Original date Original date 19-08-2007 16

Increase or decrease in hours

The processing date (today) is 25-12-2007.

On 19-12-2007, the customer informed the TCO that they increased their weekly hours from 16 to 30 on 14-08-2007.

This change occurred more than three months before today’s date and, because the customer failed to notify TCO within three months, the change can only be backdated for a maximum of three months.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
19-09-2007 19-09-2007   30
14-08-2007 14-08-2007 18-09-2007 16
Original date Original date 13-08-2007 16

Left main job and has other jobs on computer

The processing date (today) is 25-12-2007.

On 19-12-2007, the customer informed TCO that they left their main job, working 18 hours, on 08-08-2007. They still had a second job working 6 hours and a third job working 10 hours.

After ending their main job working 18 hours, the customer increased their second job from 6 hours to 25 hours, on 08-08-2007, making a new total of 35 hours.

As the change occurred more than three months before today’s date and because the customer failed to notify the TCO, within three months, the new increased hours can only be backdated for a maximum of three months.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
19-09-2007 19-09-2007   35
09-08-2007 09-08-2007 18-09-2007 16
Original date Original date 08-08-2007 34

Left only job and started a new job, outside seven days

The processing Date (today) is 25-12-2007.

On 19-12-2007, a customer with one child informed Tax Credit Office (TCO) that they left their old job, on 08-08-2007, working 17 hours weekly and they started a new job, outside seven days, on 17-08-2007, working 20 hours weekly.

As the change occurred more than three months before today’s date and because the customer failed to notify the TCO within three months, the new job can only be backdated for a maximum of three months.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
17-08-2007 19-09-2007   20
Original date Original date 08-08-2007 17

Example 14

New job started in addition to main job

On today’s date 19-12-2007, the customer informed Tax Credit Office (TCO) that they started an additional job, working for 10 hours, on 08-11-2007. This job is in addition to the one already included on the computer.

The customer is now working 26 hours in total. As this change occurred within three months of today’s date, the change will automatically be backdated to the start date of the additional job.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
08-11-2007 08-11-2007   26
Original date Original date 07-11-2007 16

Increase or decrease in hours

On today’s date 19-12-2007, the customer informed TCO that they changed their weekly hours from 16 to 30, on 14-11-2007.

As this change occurred within three months of today’s date, the change will automatically be backdated.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
14-11-2007 14-11-2007   30
Original date Original date 13-11-2007 16

Left main job and has other jobs on computer

On today’s date 19-12-2007, the customer informed TCO that they left their main job, working 18 hours, on 08-11-2007. They still had a second job working 6 hours and a third job working 10 hours.

The customer is now working 16 hours in total. As this change occurred within three months of today’s date, the change will automatically be backdated to the date the change occurred.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
09-11-2007 09-11-2007   16
Original date Original date 08-11-2007 34

Left only job and started a new job, outside seven days

On today’s date 19-12-2007, a customer with one child informed TCO that they left their old job on 08-11-2007, working 17 hours weekly, and they started a new job, outside seven days, on 19-11-2007, working 15 hours weekly.

As the change occurred within three months of today’s date, the change will automatically be backdated.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
19-11-2007 19-11-2007   15
Original date Original date 08-11-2007 17

Example 15

New job started in addition to main job

The processing date (today) is 15-12-2007.

The customer informed Tax Credit Office (TCO) that they have started an additional job, working 10 hours, on 20-08-2007. This job is in addition to the one already on the computer and the customer notified the TCO within three months of the change.

The customer is now working 26 hours in total. It is now more than three months since the customer started the additional job. Because you have not yet applied the change, and as the customer originally notified the TCO within three months, the change can be backdated to the start date of the additional job.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
20-08-2007 20-08-2007   26
Original date Original date 19-08-2007 16

Increase or decrease in hours

The processing date (today) is 15-12-2007.

The customer informed TCO on 16-08-2007 that they changed their weekly hours from 16 to 30 on 14-08-2007.

It is now more than three months since the customer changed their hours. Because you have not yet applied the change and, as the customer originally notified the TCO within three months, the change can be backdated to the start date of the new hours.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
14-08-2007 14-08-2007   30
Original date Original date 13-08-2007 16

Left main job and has other jobs on computer

The processing date (today) is 15-12-2007.

The customer informed TCO on 10-08-2007, that they left their main job, working 18 hours, on 08-08-2007. They still had a second job working 6 hours and a third job working 10 hours. The change occurred more than three months before today’s date.

Because you have not yet applied the change and because the customer originally notified TCO within three months, the change can be backdated to the start date of the other jobs.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
09-08-2007 09-08-2007   16
Original date Original date 08-08-2007 34

Left only job and started a new job, outside seven days

The processing date (today) is 15-12-2007.

On 07-08-2007, a customer with one child informed TCO that they left their old job on 05-08-2007, working 18 hours weekly, and they started a new job, outside seven days, on 14-08-2007, working 30 hours weekly.

Because you have not yet applied the change and because the customer originally notified the TCO within three months, the change can be backdated to the start date of the new job.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
14-08-2007 14-08-2007   30
Original date Original date 05-08-2007 18

Left only job and started a new job, outside seven days

The processing date (today) is 15-12-2007.

On 14-12-2003, a customer with one child informed TCO that they left their old job on 05-08-2003, working 18 hours weekly, and they started a new job, outside seven days, on 14-08-2003, working 15 hours weekly.

As the change occurred more than three months before today’s date and because the maximum award is not increased, the change can be backdated to the start date of the new job.

The History screen will be displayed as follows

Start date Include From date End date Hours
       
14-08-2007 14-08-2007   15
Original date Original date 05-08-2007 18

Example 16

Where the change will be backdated within three months.

Left main job (has other jobs) and started another main job outside seven days

On today’s date 25-08-2007, a customer with two children informed Tax Credit Office (TCO) that they left their ‘old’ job on 25-06-2007, working 30 hours weekly, (they had another job already recorded on the computer working 16 hours weekly) and started a new main job, outside seven days, on 06-07-2007 working, 26 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours
       
06-07-2007 06-07-2007   42
26-06-2007 26-06-2007 05-07-2007 16
Original date Original date 25-06-2007 46

Example 17

Where the change will be backdated for more than three months.

Left main job (has other jobs) and started another main job outside seven days

On today’s date 30-07-2007, a change was processed that was originally notified on 20-07-2007 by a customer with two children that they left their ‘old’ job on 23-04-2007, working 35 hours weekly, (they had another job already recorded on the computer working 15 hours weekly). They started a new main job, outside seven days, on 05-05-2007 working, 25 hours weekly.

Once the action is completed, the History screen will be displayed as follows

Start date Include From date End date Hours  
         
05-05-2007 05-05-2007   40  
24-04-2007 24-04-2007 04-05-2007 15  
Original date Original date 23-04-2007 50