TCM0124060 | Eligibility - remunerative work (determining): Childbirth and adoption (Info)
From HM Revenue & Customs · Tax Credits Manual
If a person was engaged in qualifying remunerative work for at least 16 hours weekly immediately before a period in which they are paid for any of the following, they must be treated as being engaged in qualifying remunerative work
paid Maternity Allowance
paid Statutory Maternity Pay
on ordinary maternity leave, or they would have qualified for maternity leave but for their self employment, or is absent from work during the first 13 weeks of an additional maternity leave period
Statutory Paternity Pay
Additional Statutory Paternity Pay
Statutory Shared Parental Pay
Statutory Parental Bereavement Pay
absent from work during any ordinary paternity leave period under Section 80A of the Employment Rights Act 1996 or Article 112A of the Employment Rights (Northern Ireland) Order 1996
additional statutory paternity leave
Statutory Adoption Pay
absent from work during an ordinary adoption leave period under Section 75A of the Employment Rights Act 1996 or Article 107A of the Employment Rights (Northern Ireland) Order 1996.
A self-employed person is treated as engaged in qualifying remunerative work for the necessary number of hours during any period as listed above, provided that
they performed the work in the week immediately before the period began
the work was done for payment or in expectation of payment
the work wasn’t performed under a contract of service or apprenticeship.