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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): Childbirth and adoption (Info)

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.

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