IS Guidance says
- where a customer makes a new claim to IS or JSA(IB) and they have ceased employment and WTC continues, to treat WTC as income and then once WTC amended and they raise an overpayment no offset or revision is made to IS even when customer must repay WTC.

TC and IS refusing to budge and customer losing out on both counts. I have seen this scenario posted before but I just wanted to raise it again - does anyone have anything on this that we can use?

Emma

I may be completely way off mark with this one and if I am, I apologise but this sounds like an issue I was researching myself this morning.

Try the Decision Maker's Guide para 25048 plus examples. It appears that as long as HMRC can confirm to IS the effective date of cessation of WTC award, the IS DM can supersede the original IS decision which took it into account as income.

See also CIS/1064/04:
http://www.osscsc.gov.uk/judgmentfiles/j1792/CIS%201064%202004-00.doc

I think this would sort out the O/P scenario as well but not entirely clear, if I'm honest ...

Lorna.

Thanks

I have received an appeal at short notice relating to the above. Can I ask if the advice re Decision Makers Guide para 25048 or any thing else work? Your help would be appreciated. Yvonne