§ Mr. BradyTo ask the Chancellor of the Exchequer for what period an employer is required to continue making payments of Working Families Tax Credit to a person(a) outside the UK and (b) taking extended unpaid leave. [147229]
§ Dawn Primarolo[holding answer 25 January 2001]: Guidance on when an employer should stop paying tax credit payments is included in the booklet "WFTC/EG—An employer's guide to tax credits" which is routinely issued by the Inland Revenue to employers. Employers are normally required to pay tax credits until the date the Inland Revenue has told them to stop, unless the employee leaves the employment before that date. This applies provided the employer's payroll arrangements remain in the UK. The employer can stop paying tax credits to an employee as soon as there is a pay period in which no other payroll payments are due to that employee. The Inland Revenue then pays the employee direct for the rest of the award period.