WTC overpayment and effect on irESA
I have a client whose SSP ended in Jan (and she has not returned to work) but she carried on receiving WTC until August. She has informed HMRC and is expecting to receive notification of the overpayment.
I know her HB cannot be recalculated, but can her irESA be recalculated when these TC pyts are confirmed as overpyts?
Thank you![ Edited: 11 Dec 2018 at 11:33 am by CAAdviser ]
I think that CC v SSWP  UKUT 280 (AAC) may answer this.
Judge Jacobs helpfully sums up his conclusion in para 1 so:
A claimant was wrongly receiving tax credit. The payment led to a reduction of an income-related benefit. Subsequently, the overpaid tax credit was recovered. Can the claimant then be paid the income-related benefit that would have been paid if the tax credit had not (wrongly) been in payment at the time? My answer is: no.
Decision can be found at http://administrativeappeals.decisions.tribunals.gov.uk/Aspx/view.aspx?id=2827
Excellent - thank you!