WTC -  can you revise a decision to end entitlement when DLA lost and PIP later awarded on MR

My client was on WTC with disability element as got DLA. PIP claimed and refused. Client is self employed - 16 hours pw and with profit of aprox £2000pa. She also gets Carer’s Allowance.

She is substantially worse off if she claims UC ( no MIF issues though as a carer).

I am thinking that it is still possible to get WTC revised if PIP later awarded on MR as long as she continues to do her 16 hours throughout?

I am doubting myself as need to be 100% sure that WTC don’t try and treat as a new claim which obviously can’t be made.

Hi Debbie

See previous thread - https://www.rightsnet.org.uk/forums/viewthread/13386/
As long as UC has not been claimed, and HMRC is notified of the PIP award within one month, then in some advisers’ experience, WTC has been reinstated without too much difficulty in this situation. But I would not want to give a 100% guarantee of how HMRC will deal with it. Under TCA s15, following notification of a change of circumstances, HMRC must amend the award, but there could be a technical difficulty where the award has already been terminated under s16. For added protection, it is worth lodging an MR/appeal against the s16 decision to end entitlement to WTC (and again if a s18 decision is made at the end of the year).  When that decision is looked at again, arguably this should take into account the information available that relates to the date of the decision, so if PIP has been awarded from the date DLA ended, WTC can be reinstated. If a PIP appeal takes longer than that, you can ask HMRC to use its power under s19 to open an enquiry within one year and amend the award, or request the decision is revised on official error grounds under s21.
It is also worth checking if there is an alternative route to WTC as a disabled worker, for example if was getting ESA before the claim, or even if was getting housing benefit with a disability premium within the last 182 days.
Mark