These special rules ended from 1 October for some people. LITRG warns that current gov.uk guidance is misleading for some claimants. LITRG is urging HMRC to confirm it will not charge penalties and will write off any overpayments that result from the incomplete guidance.

In response to the coronavirus pandemic, HMRC introduced easements for tax credit claimants. This included special rules for working tax credit claimants who could not work their normal hours because of the impacts of the pandemic – essentially allowing their tax credits to continue uninterrupted by treating them as working the same hours as they were before the pandemic.

These special rules were in place until 30 September 2021. From 1 October 2021, a complex series of rules replaced them for claimants who were still not able to resume their usual working hours (or the level needed to qualify for working tax credit) as a result of the pandemic.