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As changes to working hours must be notified within four weeks, it could be appropriate to average over four weeks.
Alternatively, and somewhat whimsically, the calculation of hours is be reference to 'normally worked'. It could therefore be right to look at the mode number of hours; although that won't be easy/possible for some. The technical manual mirrors this somewhat by suggesting it is hours 'typically' worked:
TCTM 02410:
Work the claimant normally does
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(3)
Count work the claimant normally does and if the claimant has started or is expected to start a new job, the hours should be based on those the new employer expects him to work.
If the claimant has started self-employment or changed his working hours, calculate the hours worked based on the number of hours the person expects to normally work in a week.
The word "normally" should be given its ordinary everyday meaning of regularly, usually, typically. In contrast with what is abnormal or exceptional.
Hours worked - employed earners
Although the hours a person is employed must come within the terms of their contract of employment, the number of hours normally worked and taken into account for WTC purposes may differ from those originally laid down.
The claimant should decide the number of hours worked based on their usual or typical hours. In many jobs starting and finishing times will be easily identified. However in others it may be impossible to stop work at a specific time. In these cases the claimant should calculate the actual hours normally worked. The decision-maker should accept that a person’s normal working hours may not be the same as the hours set out in the contract with the employer.
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