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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): Remunerative meal breaks or refreshment breaks (Info)

TCM0126180 | Eligibility - remunerative work (general): Remunerative meal breaks or refreshment breaks (Info)

From HM Revenue & Customs · Tax Credits Manual

For remunerative work purposes, treat a person as working during any period allowed by the employer for a meal break or refreshment break (provided that the person is, or expects to be, paid for that time).

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