Late reporting of wages by employer - UT decision

New UT decision, CUC/166/2017, although considering the Secretary of State’s request to withdraw his appeal, looks at a case where wages received in an assessment period were reported and treated as received in the next assessment period. Explaining why he wished to withdraw his appeal - the SSWP says -

On further consideration the Secretary of State concludes that the circumstances in this case can be brought within the exception in Universal Credit Regulations 2013 (UC Regs), regulation 61(3)(b)(i) as the reporting of a payment by the employer after the date on which it was actually made can be considered a “failure” by the employer under that provision. We therefore accept that the First Tier Tribunal decided the case correctly [in deciding that there had been a failure to report the January 2016 earnings in the January 2016 assessment period].