HMRC have confirmed that ‘Tax credits claimants who are temporarily working fewer hours due to COVID-19 will continue to be treated as working their normal hours until the Job Support Scheme closes, even if they’re not using the Scheme’.
The Job Support Scheme policy paper states:
Working Tax Credits
Employees whose hours reduce due to the COVID-19 pandemic will continue to have access to Working Tax Credit and its childcare element for the duration of the JSS scheme.
PAYadvice.UK 29/10/2020
