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Contents

Official guidance
Tax Credits Manual

TCM0126000 · Eligibility - remunerative work (general)

  • TCM0126020 · Calculating the hours (Info)
  • TCM0126040 · Employed earners (Info)
  • TCM0126060 · Employment schemes (Info)
  • TCM0126080 · More than one employment (Info)
  • TCM0126100 · New jobs (Info)
  • TCM0126120 · On duty and on call (Info)
  • TCM0126140 · Recognised, customer, or other, holidays (Info)
  • TCM0126160 · Recognised cycles of work (Info)
  • TCM0126180 · Remunerative meal breaks or refreshment breaks (Info)
  • TCM0126200 · Remunerative work - general (Info)
  • TCM0126220 · Self-employed earners (Info)
  • TCM0126240 · Term time workers (Info)
  • TCM0126260 · Work for, or in expectation of, payment (Info)
  • TCM0126280 · Work likely to continue (Info)
  • TCM0126300 · Work normally done (Info)
  • TCM0126320 · Working for 16 hours or more weekly (Info)
  • TCM0126340 · Yearly cycle of work (Info)
  1. Eligibility - remunerative work (general): contents
  2. Eligibility - remunerative work (general): New jobs (Info)

TCM0126100 | Eligibility - remunerative work (general): New jobs (Info)

From HM Revenue & Customs · Tax Credits Manual

If the customer has started, or is expected to start, a new job then the hours worked should be based on those that the new employer expects them to work.

You should accept the hours that the customer states they are expected to work.

If the hours worked are expected to fluctuate, the customer should provide the hours they’re normally expected to work.

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