reinstating WTC award (part 2)

I need clarification on this please : There is another thread that mentions this but im unclear as ive found contradictory advice on this. The advice on the other thread appears to talk about adding disabled worker to an existing award and backdating whereas my query is about re-opening an award that has closed.

My clients award actually ends completely in July 2019. The disability element is the only passport to WTC but appeal wont be heard until 2020. PIP failed april 2019

The element can be backdated and added to an EXISTING award if appeal won, even from a previous tax year, but what happens if the award actually ends and simply ceases to exist??

How do we get it back? How do you re-open a closed claim in a full UC service area??

Can a revision resurrect a dead tax credits claim in a full uc area?

If my clients TC claim was running under a reduced amount then fair enough, but they are going to close her claim completely from end July 2019, so I don’t know how we can get that back

TIA

Hi benefitsadviser

It’s probably worth lodging a mandatory reconsideration/appeal against any decision that your client is not entitled to WTC, on the grounds that a PIP appeal is outstanding - if this can be stayed until PIP decided, then that should allow WTC to be reinstated. If PIP entitlement ended before 6 April 2019, then this would be the final decision for 2018/19. If PIP entitlement ended on or after 6 April 2019, then presumably there would be WTC entitlement for some days in 2019/20 - this would then require a final decision to be made by 31 July 2020.

Otherwise you would have to rely on HMRC using its power to open an enquiry into a finalised award, or request a revision on official error grounds.

If your client is entitled to housing benefit, it might be worth arguing that past entitlement to the disability premium in HB is sufficient to allow WTC entitlement to continue - as described in http://cpag-mail.org.uk/5MI-4OICZ-CDJNY4X9C/cr.aspx#Q-A

In any case if your client claims UC, it will not be possible for WTC entitlement to continue from that date.

Mark