Migration at point of change of circs

Hi Team

Probably quite a simple query but I wanted to run it past people.

Thinking of a scenario where someone gets disabled element of WTC but their SSP ran out a couple of weeks ago and therefore they should no longer be receiving it. They receive a managed migration notice. Obviously my instinct is that they must report the change to HMRC, lose it and would then migrate without it. What would happen if they migrated while their benefits were incorrect? I presume there is risk that DWP discover this, and the Transitional Protection is re-calculated and overpaid?

Any thoughts welcomed.

Hi Rebecca

Yes, if they do not report the change and HMRC later decides that the WTC is an overpayment, it looks like the transitional element would be recalculated under Reg 62(1) of the UC(Transitional Provisions):

(a)in the opinion of the Secretary of State, the information held on that day was inaccurate or incomplete in some material respect because of—
(i)a misrepresentation by a claimant,
(ii)a failure to report information that a claimant was required to report where that failure was advantageous to the claimant, or
(iii)an official error; or…

But if they report the change and HMRC allows a 4-week run-on after 28 weeks on SSP then the WTC would not be an overpayment, so would be correctly included in the calculation of the transitional element if claim UC within the 4 week run-on. In 2016 UKUT 45 AAC, HMRC had allowed a 4-week run-on after 28 weeks on SSP, but the claimant appealed for a longer period on ESA - the UT Judge disallowed this and removed the 4-week run-on but it is not clear that HMRC follows this in practice.

Mark

Thanks so much for the detailed response Mark.