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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to check for entitlement to the four-week run-on

Step 1

If you are dealing with a single claim, go to .

If you are dealing with a joint claim without children, go to .

If you are dealing with a joint claim with children, go to .

Note: Where a customer’s entitlement to WTC ended on 05/04/2012 due to changes to the Tax Credit eligibility rules they are not entitled to the ‘four-week run-on’.

Note: Customers who were in paid work for 16, 24 or 30 hours weekly but had nil awards due to their income immediately before the four-week run-on period will still receive the four-week run-on. They may be entitled to payments based on their income being lower after their hours reduced or their job ended.

Note: When a customer claims Universal Credit (UC) the four-week run-on will not be paid past the UC start date. For example, employment ends 13/10/2014 and UC is claimed from 20/10/2014, the run-on would be paid from 13/10/2014 to 19/10/2014.

Note: If a further change of circumstances occurs during the four-week run-on period, entitlement to WTC could end on the date of the change of circumstances. For example, if the employment end date is before the household terminated or ceased date, the customer is entitled to the four-week run-on up until the day the household terminated or ceased.

Note: If a Statement of Account (SOA) has been issued, the four-week run-on will only be paid up to when the SOA is issued. For example, employment ends 03/04/2010, SOA issued 06/04/2010; the run on would be paid from 03/04/2010 to 05/04/2010.

Note: Customers who are no longer entitled to WTC because they have been on strike for more than ten consecutive days are not entitled to the ‘four-week run-on’.

Step 2

A customer is entitled to the four-week run-on when their work ends or their paid hours reduce to

  • less than 16 hours weekly in any of the following circumstances
    • a customer with children
    • a customer that qualifies for the disability element
    • a customer that qualifies for the 50+ element
      Note: On 6 April 2012 the 50+ element of tax credits ended, irrespective of the length of time the element had been in payment.
  • a customer aged 60 or over
    or
  • less than 30 hours weekly for a customer without children.

Step 3

Customers are entitled to the four-week run-on when their work ends or their paid hours reduce to

  • less than 16 hours weekly in either of the following circumstances
    • customers that qualify for the disability element
    • customers that qualify for the 50+ element
      Note: On 6 April 2012 the 50+ element of tax credits ended, irrespective of the length of time the element had been in payment.

 

  • customers aged 60 or over
    or
  • less than 30 hours weekly.

Step 4

Customers are entitled to the four-week run-on when their work ends or their paid hours are

  • reduced to less than a combined total of 24 hours weekly and neither person is working at least 16 hours weekly
    or
  • reduced to less than a combined total of 24 hours weekly and one person is working at least 16 hours weekly
    or
  • more than 24 hours weekly where both are working and neither person now works at least 16 hours weekly
    or
  • reduced to less than 16 hours a week and their partner is incapacitated, in prison, in hospital or is entitled to a carers allowance
    or
  • a couple entitled to the childcare element of WTC who both work at least 16 hours weekly and one of them reduces their weekly hours to under 16 hours or ceases work but the other partner still works at least 16 hours a week and combined total hours are at least 24 hours weekly.