Chapter TCM0320280

Published date09 April 2016
Record NumberTCM0320280

Main earner
Manual suspension

Main earner

The main earner for Working Tax Credit (WTC) in a household is the member of a couple who works the most hours in total.

If

  • only one member of a couple works at least 16 hours weekly, WTC will be paid to them
  • both members of a couple work at least 16 hours a week, they can choose which one of them the WTC is paid to
  • they’re unable to decide, HMRC will decide which customer to pay WTC to.
Manual suspension

A manual suspension is where

  • overpayment recovery is in place for an award year

and

  • an operator decides to suspend the recovery of the overpayment for business...

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