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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): Intensive activity periods (Info)

TCM0124160 | Eligibility - remunerative work (determining): Intensive activity periods (Info)

From HM Revenue & Customs · Tax Credits Manual

A person who is engaged in the Intensive Activity Period for Jobseeker’s Allowance (JSA) or the Preparation For Employment Programme in Northern Ireland isn’t in remunerative work.

However, if any payment made by the Secretary of State or in Northern Ireland by the Department for Social Development in connection with the Intensive Activity Period, is chargeable to Income Tax as the profits of a trade, profession or vocation, that person is in remunerative work.

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