Client separated in May 04, so tax credit stopped pending new award. HB insist on taking old amount of tax credit into account. Last year council correctly assessed cases only taking account ot tax credit when awarded. Am I right in thinking that this rule should still apply when this change of circumstances has ended the tax credit award?
Any comments helpful

Income can only be taken into account when it is actually paid, unless there are specific deeming provisons in the Regs (eg a student loan is taken into account even though it has not been applied for)

If tax credit income changes as a result of a change of circumstances, then the original HB decision should be superseded to reflect the new situation.