The amount of Tax Credit payable is based on the circumstances
at the date of application (DMG11005 WFTC / DMG11009 DPTC). If the
applicant`s circumstances change between the date of application
and the date of award, the decision maker should consider whether
these changes affect the amount of Tax Credit payable and take them
into account if they do (DMG14061 onwards).
The decision maker should accept that the circumstances
existing at the date of application will be unchanged at the date
of award unless there is evidence to the contrary.
