Working Tax Credit TP issue

If a client gives up work prior to migration day and reports it to HMRC, will the 4 week run-on of working tax credit be included in the total legacy amount when calculating any transitional protection?

Edit - my colleague pointed out in CPAG “Your tax credits award, including the four-week run-on, is terminated if you claim UC and entitlement ends from the date you claim”. But our client’s WTC appears to have ended on 27.8.24 as opposed to 15.8.24 for CTC which was the date before the UC claim :-(

Hi UBT

The 4-week run-on should be included in the total legacy amount because UC(TP) Reg 62 says “take the figure for the daily rate of the award on the migration day provided by HMRC”. This should work in the claimant’s interests, so that total legacy amount is bigger.

But I think when tax credits is finalised, there may be an overpayment for 12 days of WTC because UC(TP) Reg 8 says:
“a tax credit to which the claimant (or, in the case of joint claimants, either of them) is entitled on the date on which the claim is made are to terminate, by virtue of this regulation—
(a)on the day before the first date on which the claimant is entitled to universal credit in connection with the claim.”

However, this should not affect the transitional element, because the claimant was still entitled to WTC on migration day - presumably 15.8.24.

Mark

Many thanks, Mark