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Official guidance
Tax Credits Technical Manual

TCTM02430 · Entitlement: WTC entitlement - qualifying remunerative work: circumstances in which a person is not regarded as in qualifying remunerative work

  • TCTM02431 · Entitlement: WTC entitlement - Qualifying remunerative work: Students
  • TCTM02432 · Entitlement: WTC entitlement - Qualifying remunerative work: Charity or voluntary work
  • TCTM02433 · Entitlement: WTC entitlement - Qualifying remunerative work: Carers
  • TCTM02434 · Entitlement: WTC entitlement - Qualifying remunerative work: Trainees
  • TCTM02435 · Entitlement: WTC entitlement - Qualifying remunerative work: Intensive Activity periods
  • TCTM02436 · Entitlement: WTC entitlement - Qualifying remunerative work: Sports awards
  • TCTM02437 · Entitlement: WTC entitlement - Qualifying remunerative work: Employment Zone programme
  • TCTM02438 · Entitlement: WTC entitlement - Qualifying remunerative work: Custodial sentences/Remanded in custody
  1. Entitlement: WTC entitlement - qualifying remunerative work: circumstances in which a person is not regarded as in qualifying remunerative work: contents
  2. Entitlement: WTC entitlement - Qualifying remunerative work: Employment Zone programme

TCTM02437 | Entitlement: WTC entitlement - Qualifying remunerative work: Employment Zone programme

From HM Revenue & Customs · Tax Credits Technical Manual

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg 2(1) & Reg. 4(2)(f)

A person participating in an Employment Zone programme who is in receipt of no payments under that programme, other than a discretionary payment disregarded in the calculation of a claimant’s income for the purposes of WTC or training premiums, is not in qualifying remunerative work.

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