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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): Trainees (Info)

TCM0124260 | Eligibility - remunerative work (determining): Trainees (Info)

From HM Revenue & Customs · Tax Credits Manual

A person who is on a scheme for which a training allowance is being paid, isn’t in remunerative work.

However, if the training allowance is chargeable to income tax as the profits of a trade, profession or vocation the person who is on that scheme is in remunerative work.

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