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Official guidance
Tax Credits Manual

TCM0124000 · Eligibility - remunerative work (determining)

  • TCM0124020 · Carers (Info)
  • TCM0124040 · Charity work or voluntary work (Info)
  • TCM0124060 · Childbirth and adoption (Info)
  • TCM0124080 · Employed at the date of claim (Info)
  • TCM0124100 · Foster carers and Kinship carers (Info)
  • TCM0124120 · Gaps in employment (Info)
  • TCM0124140 · Illness, incapacity or limited capability for work (Info)
  • TCM0124160 · Intensive activity periods (Info)
  • TCM0124180 · Sports awards (Info)
  • TCM0124200 · Strike periods (Info)
  • TCM0124220 · Students (Info)
  • TCM0124240 · Suspensions from work (Info)
  • TCM0124260 · Trainees (Info)
  • TCM0124280 · Unpaid leave (Info)
  • TCM0124300 · Working at home (Info)
  1. Eligibility - remunerative work (determining): contents
  2. Eligibility - remunerative work (determining): Carers (Info)

TCM0124020 | Eligibility - remunerative work (determining): Carers (Info)

From HM Revenue & Customs · Tax Credits Manual

A person should not be treated as being in remunerative work if they are engaged as a carer by any of the following and the only income they receive from the engagement is exempt from income tax under the Rent a Room scheme

  • Health Authority

  • Local Authority

  • voluntary organisation

  • National Adult Placement scheme.

A person should not be treated as being in remunerative work solely because they are in receipt of Carer’s Allowance.

Note: Respite carers who look after people for a short time to give other carers a break are most likely to be covered by the Rent a Room scheme.

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