I have a client who is contracted to work a maximum of 35 hours weekly, but often works less than 30 due to lack of demand. However, her average weekly working hours over the past 19 weeks are 33.5 hours.

Would the IR use a similar average & consider her as working 30+ hours? Or how is it otherwise assessed.

(Apologies for what might seem like a basic question, but Welfare Rights is not my specialism)

TCO assesses working hours as what the claimant and their employer consider to be "usual" weekly working hours. There are a number of examples given in the notes that accompany the tax credit claim form.

The working hours examples provided by HMRC are less than comprehensive and when it gets to areas of agency working they become less than helpful. How can you have usual hours looking forward when the essence of your job is that there are no guarantees of any hours?

I am trying to get more definitive guidance of what is acceptable, especially as the compliance wing of the TCO have been known to ask for details of every hour worked for the last three years!

As and when I get that better guidance I hope it will be posted on the HMRC website; in the meantime just be a little cautious in predicting HMRC reaction. It may be wise for your client to indicate to HMRC that it is her hope and expectation but that she cannot predict. She has the evidence of the past to support that expectation.

And if she now drops below 30 hours in that expectation she has one month to report to HMRC.

If you do not do much welfare rights work you might like to look at our website where the time limits are set out:

http://www.litrg.org.uk/help/lowincome/taxcredits/notifyinginformation.cfm