The working tax credits (WTC) recipients will now have to start reporting if there will be any changes to their working hours again from 25 November 2021 to HMRC. The recipients were not informing HMRC regarding temporary reductions to their working hours due to coronavirus.

On 29 September 2021, HMRC confirmed that the pre-COVID process is returning, and those whose who were not working their ‘normal’ hours from 25 November will have one month to inform HMRC of the change.