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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): Recognised cycles of work (Info)

TCM0126160 | Eligibility - remunerative work (general): Recognised cycles of work (Info)

From HM Revenue & Customs · Tax Credits Manual

If there is a clear pattern to the customer’s work then there is a recognised cycle. The customer need not have worked a cycle for a recognised cycle to exist.

If a recognised cycle has been established at the date of claim, the hours normally worked should be provided to determine if the customer works at least 16, 24 or 30 hours weekly (whichever is appropriate).

Include any periods within the cycle in which no work is done - for example, rest weeks - but exclude any other absences such as holiday or unpaid meal breaks.

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