I understand you claim WTC and income support at the same time. (CPAG p.748)

For example, a client with a mortgage and a disability premium may have a high applicable amount. If the client is normally in full time work but claiming SSP they can claim Income Support. They could also carry on receiving WTC while on SSP, and WTC will be taken into account as income for income support.

What happens to the tax credits once income support is awarded? Will the client be passported onto full CTC if have children? Will WTC continue to be paid based on client's income?

I think you are right, it is possible to get them both at the same time, but only for a limited period of 28 weeks, and this does appear to be indicated in the Guidance Manual:


TCTM02402 - Entitlement: WTC entitlement - Qualifying remunerative work
Periods of Maternity, Paternity or Adoption Leave and periods of illness or incapacity for work - treated as being in qualifying remunerative work
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2002, Reg. 5 & 5A




The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 6
Periods of illness or incapacity for work

A person who is in receipt of Statutory Sick Pay, (or would have qualified but for self employment), short-term incapacity benefit at the lower rate, Income Support on the grounds of incapacity for work or National Insurance credits on the grounds of incapacity for work is treated as being in qualifying remunerative work, provided that person normally worked at least 16 or 30 hours a week (whichever applied) immediately before beginning to receive any one of these benefits.

A person who receives Income Support or National Insurance credits as specified above is treated as being in qualifying remunerative work for a period of 28 weeks only.