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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): On duty and on call (Info)

TCM0126120 | Eligibility - remunerative work (general): On duty and on call (Info)

From HM Revenue & Customs · Tax Credits Manual

A person is working whilst on duty even when no actual work is done during the period (for example, a fire fighter).

Some people on call receive payments to compensate them for being available to be recalled to duty (when private activities are restricted). People on call are working only for the periods when they are recalled to duty.

Example 1: Wardens of old people’s flats are required, at specified times, to be present at the flats in case of emergency. Whether they can be considered to be on duty during that time depends upon their contract with the employer.

In many situations, the warden will be merely on call, although the employer may make a payment to compensate for the fact that private activities are restricted. During other periods, the warden is likely to be on duty even though at times there may be no work to do.

Example 2: A person whose job is to be available at premises other than their home would be on duty (and so doing work) even if there was no work to do other than being available - for example, a fire fighter or an emergency phone operator.

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