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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): Working at home (Info)

TCM0124300 | Eligibility - remunerative work (determining): Working at home (Info)

From HM Revenue & Customs · Tax Credits Manual

People who work mainly at home (for example, boarding house owners, childminders, writers and artists) are doing qualifying remunerative work if they meet all four conditions in TCM0126200.

You should accept the number of working hours declared on the claim form unless you have reason for doubt - for example, the number of hours seems excessive for the type of work performed or the earnings received. If there is doubt, make further enquiries with the customer.

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