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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: Suspensions from work

TCTM02464 | Entitlement: WTC entitlement - Qualifying remunerative work: Suspensions from work

From HM Revenue & Customs · Tax Credits Technical Manual

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg 7B

A person who is suspended from work while complaints or allegations against him are investigated and was engaged in remunerative work immediately before the suspension began, is treated as being in qualifying remunerative work.

If a person’s work ceases, or their normal hours reduce below the requisite level during the time this regulation applies the 4 Week Run On may apply. It should not be applied for cases where the person ceases to be treated as engaged in remunerative work under the above provision.

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