SolvedTCTM02468 | Entitlement: WTC entitlement - Qualifying remunerative work
From HM Revenue & Customs · Tax Credits Technical Manual
Social security benefits
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4 (1) Fourth condition
Social security benefits are not payments for the purposes of satisfying the remunerative work condition.
Example:
A person receives carer’s allowance for looking after someone with a disability. The carer’s allowance payments they receive are not payments for the purposes of satisfying the remunerative work conditions, so the person cannot be treated as being in qualifying remunerative work.