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HMRC internal manual

Tax Credits Manual

How to check if the Fast Track WTC processing rules are satisfied

Version 1.0

Changes to previous version - new guidance

Step 1

A customer will only qualify for Fast Track WTC processing if they are in remunerative work and have recently lost entitlement to Income Support (IS), Jobseeker’s Allowance (JSA) or Employment and Support Allowance (ESA).

To confirm whether the customer does qualify for Fast Track processing

  • check on the Appendix 44 for entries in the following boxes

    • ‘Date employment started’
    • ‘Date IS / JSA (IB) paid up to’


  • check the appropriate page on the TC600 claim form to confirm the number of hours the customer is working on average each week.