Suspended Overpayments Work List – Work History Notional Offset (Info)

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For specific exceptional work items on the ‘Suspended Overpayments’ Work List, you must carry out a notional offset against the overpayment. This means that you must calculate a rate of payment that equates to

• What the claimant would have received if they had claimed IS or JSA for the period between their effective date of change, in relation to their working hours dropping below 16

And

• The date that they reported the change and remit this from the overpayment

The claimant stops work on 01/09/2006 and reports this change to the Tax Credit Office on 20/09/2006

Because the change has been reported late, the computer will have continued to pay tax credits for the period from the 02/09/2006

The total number of days between the two dates as 19

Multiply 19 by the daily rate of the offset to arrive at a figure to remit. This amount will be remitted from the overpayment

Note: You will only remit up to the value of the overpayment, never over this amount. This is called a notional offset