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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): Yearly cycle of work (Info)

TCM0126340 | Eligibility - remunerative work (general): Yearly cycle of work (Info)

From HM Revenue & Customs · Tax Credits Manual

Term time and seasonal workers

Where a recognised yearly cycle of work exists and the person works at a school, educational establishment or other place of employment on a seasonal basis

  • exclude from the calculation of normal working hours any periods of school holidays or similar vacations when the person does no work.

To calculate the normal weekly hours worked by a person who has a yearly cycle

  • use the number of hours normally worked, or that the customer expects to work during the term or during the period of seasonal work

Where a person who has a yearly cycle

  • is a new starter, or has had a recent change in employment circumstances, follow the guidance in TCM0126100.

  • isn’t a new starter but hasn’t been in that employment for 52 weeks at the date of claim, follow the guidance in this subject as above.

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