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Official guidance
Tax Credits Technical Manual

TCTM02450 · Entitlement: WTC entitlement - qualifying remunerative work: calculating hours worked

  • TCTM02451 · Entitlement: WTC entitlement - Qualifying remunerative work
  • TCTM02452 · Entitlement: WTC entitlement - Qualifying remunerative work: Hours worked - employed earners
  • TCTM02453 · Entitlement: WTC entitlement - Qualifying remunerative work: Hours worked - self employed earners
  • TCTM02454 · Entitlement: WTC entitlement - Qualifying remunerative work: Customary or paid holiday
  • TCTM02455 · Entitlement: WTC entitlement - Qualifying remunerative work: Customary or paid holidays term time workers
  • TCTM02456 · Entitlement: WTC entitlement - Qualifying remunerative work: Meal or refreshment breaks
  • TCTM02457 · Entitlement: WTC entitlement - Qualifying remunerative work: Recognised cycles of work
  • TCTM02458 · Entitlement: WTC entitlement - Qualifying remunerative work
  • TCTM02459 · Entitlement: WTC entitlement - Qualifying remunerative work
  • TCTM02460 · Entitlement: WTC entitlement - Qualifying remunerative work
  • TCTM02461 · Entitlement: WTC entitlement - Qualifying remunerative work: Laid off with/without pay
  • TCTM02462 · Entitlement: WTC entitlement - Qualifying remunerative work: On duty and on call
  • TCTM02463 · Entitlement: WTC entitlement - Qualifying remunerative work: Strike periods
  • TCTM02464 · Entitlement: WTC entitlement - Qualifying remunerative work: Suspensions from work
  • TCTM02465 · Entitlement: WTC entitlement - Qualifying remunerative work: Pay in lieu of notice
  • TCTM02466 · Entitlement: WTC entitlement - Qualifying remunerative work: Ceasing to undertake work or working for less than 16, 24 or 30 hours per week
  • TCTM02467 · Entitlement: WTC entitlement - Qualifying remunerative work: Partners making a joint claim - both working part-time
  • TCTM02468 · Entitlement: WTC entitlement - Qualifying remunerative work
  • TCTM02469 · Entitlement: WTC entitlement - Qualifying remunerative work: COVID-19: Absences from work due to taking emergency volunteering leave, COVID-19 restrictions and NHS Test and Trace self-isolation instructions
  1. Entitlement: WTC entitlement - qualifying remunerative work: calculating hours worked: contents
  2. Entitlement: WTC entitlement - Qualifying remunerative work

TCTM02459 | Entitlement: WTC entitlement - Qualifying remunerative work

From HM Revenue & Customs · Tax Credits Technical Manual

Term time and seasonal workers - no recognisable yearly cycle of work

If there is a recognised cycle but a yearly cycle can not be established the claimant should claim on the basis of his normal weekly working hours at the time he makes his claim.

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