During the pandemic, Working Tax Credit customers have not needed to tell HMRC about temporary short-term reductions in their working hours as a result of coronavirus – for example, if they were working fewer hours or were furloughed. It is one of several measures HMRC introduced to help those facing uncertainty around their hours.

If a Working Tax Credit customer’s hours temporarily fell because of coronavirus, they have been treated as if they were working their normal hours.

Customers do not need to tell HMRC if they re-establish their normal working hours before 25 November 2021, but from then, they must do within the usual one-month window if they are not back to working their normal hours shown in their Working Tax Credit claim.

Customers should continue to tell HMRC about any permanent changes to their circumstances within one month – for example, if they are made redundant, lose their job or their hours change permanently during this time.

This will ensure only those who are entitled to tax credits receive them, otherwise those ineligible or due to a lower rate of payment will have to pay them back later.

Any changes can be easily reported online on GOV.UK, where customers can also check their current Working Tax Credit claim details.