WTC - Run-on?
I think this is a simple question and I’m overthinking!
Client is a single mum in receipt of CB, CTC, WTC and HB. She works 16 hours per week.
Cl’s child stopped being a child/QYP, therefore her CB and CTC stopped. As for the WTC, would it also stop immediately or would there be a run-on, so she can increase her working hours to 30pw?
There is only a run-on when hours reduce, so it wouldn’t apply here. If she happened to reduce her hours below 16 just before the child left the claim, then I think she would get the full run-on even though it extends past the date the child leaves the claim.
It’s worth noting that in the longer-term, a single person with no disabilities or dependants working as an employee will not generally be entitled to WTC, as their income will be too high. Obviously there are exceptions, some of which are certainly relevant in your case (e.g. if the job starts part way through the tax year, or the income rise disregard applies, or they are self-employed making only small profits).