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.