If an award is made on a current year estimate, as we are now a fair way through the tax year, it is going to include some earnings for the redundant partner because tax credits are based on annual income. The income is spread over the year.
You are right about the award not reflecting their situation until next year, however you still have to be careful of what estimate is given next year in case the redundant partner gets a job (and again income will be spread over the year) and the estimate turns out to be too low. There could be an overpayment.
Victoria
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