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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: On duty and on call

TCTM02462 | Entitlement: WTC entitlement - Qualifying remunerative work: On duty and on call

From HM Revenue & Customs · Tax Credits Technical Manual

R(FIS) 2/82

A person is working whilst on duty even when no actual work is done during the period (for example, a fire fighter). Some people on call receive payments to compensate for being available to be recalled to duty (when private activities are restricted). People on call are working only for the periods when they are recalled to duty.

Examples:

  • Wardens of old people’s flats are required, at specified times, to be present at the flats in case of emergency. Whether they can be considered to be on duty during that time depends upon their contract with the employer. In many situations the warden will be merely on call although the employer may make a payment to compensate for the fact that private activities are restricted. During other periods the warden is likely to be on duty even though at times there may be no work to do.

  • A person whose job is to be available at premises other than their home would be on duty (and so doing work) even if there was no work to do other than being available (for example a fire-fighter or an emergency telephone operator).

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