I have a customer with an established pattern of working as a teaching assistant and she normally gets paid her salary and WTC / CTC throughout the year. She is having to take unpaid leave of more than 4 weeks and this will end in August. The problem is that she will not actually be working in August as it is a summer break. As I presume that a new claim will be needed will she fall foul of Regulation 4(1) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations (which insists that the person is working at the date of claim) or will she be saved by Regulation 7 which deals with term time workers? I have my doubts about Regulation 7 but would welcome any suggestions about how the HMRC will likely treat a new claim if one is made in the August and other strategies if the claim is turned down. Thanks.