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You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> SK & Anor v Secretary of State for Work and Pensions (Universal Credit) [2023] UKUT 21 (AAC) (20 January 2023) URL: http://www.bailii.org/uk/cases/UKUT/AAC/2023/21.html Cite as: [2023] AACR 5, [2023] UKUT 21 (AAC) |
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K v Secretary of State for Work and Pensions (Universal Credit) [2023] UKUT 21 (AAC) (20 January 2023)
Claimant received bonus payment in period 1 subject to tax deduction under PAYE. Claimant then received tax refund in period 2, same tax year, also through PAYE. Question whether wrongly treated as earned income. Claimant relied on reg. 55(4A) and contended he was on unpaid sick leave at all material times. Was reg. 55(4A) relevant? When did entitlement to bonus arise? Was claimant "in paid work" while on unpaid sick leave? Reg. 55(4A) irrelevant - reg. 61(2) applied to assess income. Reg. 55(4A) concerned with refunds in following tax year. "In paid work" extends to case where contract of employment continues although employee on unpaid sick leave.
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