Key facts
•Working tax credit (WTC) is paid to some low-paid workers. It tops up your wages if you are in full-time paid work.
•You do not have to have paid national insurance contributions to qualify.
•WTC is administered and paid by HM Revenue and Customs.
•If you disagree with a WTC decision, you can apply for a mandatory reconsideration and then appeal if you are unhappy with the outcome (see
Chapter 66).
Future changes
The government says that from November 2020 (July 2019 for some claimants), the DWP will begin to transfer existing WTC claims to universal credit (UC). When this happens, your existing claim ends and you will be invited to claim UC. See
here for further information, and CPAG’s online service and
Welfare Rights Bulletin for updates.