HMRC have published a guide sheet which outlines when and how to notify the tax credit office of changes to work situations. If an individual who is entitled to Working Tax Credit has been ‘laid off’, the Working Tax Credit payments may not stop straight away. The Tax Credit Office must be notified otherwise tax credits may be incorrectly issued.

Full details are available at http://www.hmrc.gov.uk/taxcredits/laid-off.htm