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Contents

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): Charity work or voluntary work (Info)

TCM0124040 | Eligibility - remunerative work (determining): Charity work or voluntary work (Info)

From HM Revenue & Customs · Tax Credits Manual

A person working for a charity or a voluntary organisation, or who is a volunteer, shouldn’t be treated as engaged in qualifying remunerative work if the only payment received, or due to be paid, is payment for expenses incurred.

There should be no question of notional earnings from this employment.

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