Can anyone advise me on WTC entitlement when the claimant works seasonally i.e from March to October each year. I have been told that WTC can continue for the whole year. The employer should continue to send pay slips to the (ex) worker for WTC only. this is the first time I have come across this. Can anyone help? Ta Ange

Never heard of that before - i would have thought once work ended that they no longer met the criteria for being eligible for WTC as not in renumerative work. Unless they are not an employed earner but are self-employed you could argue they were in a period of downturn and income would be looked at over the course of the whole year.

There is a rule about periods of not working being disregarded if claimant has a recognisable cycle of work that lasts for a year - usually applies to school employees, but may apply to your client depending on his/her contract or established pattern of work. CPAG handbook p.1346.