What is the situation with people who receive full pay (inclusive of SSP) then make a claim for IB when SSP stops?

My reading of CPAG page 49 is that the 28 weeks starts at the end of the SSP period - am I misreading that para because client has been told something else by TCO.

Sue

Hi Sue,
Haven't got CPAG handbook, costs cuts don't you know, so don't know what it says.
My reading of the ledge is that the 'bits'listed under Reg 6
(http://www.hmrc.gov.uk/manuals/tctmanual/TCTM02402.htm)
are 'ors'. In other words the 28 weeks would only apply if they did not get SSP or Short Term Lower IB. The 28 weeks that would count as 'in work' for WTC, only apply if IS is payable in lieu of the aforementioned, or that they qualify for NICs in the same period on the same grounds, ie a credit-only IB claim. The purpose of the legislation would appear to ensure that those people that do not get SSP are not discriminated against for TC, hence the self-employed being mentioned in the same reg.

The IB should start at the Short-Term Higher rate because SSP already served, but I guess you knew that anyway.