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Official guidance
Tax Credits Technical Manual

TCTM02400 · Entitlement: WTC entitlement - qualifying remunerative work

  • TCTM02410 · Normal conditions for being treated as being in qualifying remunerative work
  • TCTM02411 · Work for payment
  • TCTM02415 · Self-employed person
  • TCTM02420 · Periods of Maternity, Paternity, Adoption Leave, Parental Bereavement Leave and periods of illness or incapacity for work - treated as being in qualifying remunerative work
  • TCTM02421 · Periods of illness or incapacity for work
  • TCTM02430 · Circumstances in which a person is not regarded as in qualifying remunerative work
  • TCTM02440 · Working at home, foster parents, test-trading, employment schemes and deciding whether a scheme provides employment
  • TCTM02450 · Calculating hours worked
  • TCTM02470 · Gaps between jobs
  • TCTM02480 · Circumstances where a person may or may not be entitled to WTC when their employment has been affected by coronavirus (COVID-19)
  1. Entitlement: WTC entitlement - qualifying remunerative work: contents
  2. Entitlement: WTC entitlement - Qualifying remunerative work: Gaps between jobs

TCTM02470 | Entitlement: WTC entitlement - Qualifying remunerative work: Gaps between jobs

From HM Revenue & Customs · Tax Credits Technical Manual

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 8

A person shall be treated as being engaged in qualifying remunerative work for the requisite number of hours provided they were so engaged within the past 7 days.

This provides for people who have short gaps between jobs to continue to be treated as in remunerative work provided the gap does not exceed 6 days.

Where customers receive the 4 Week Run On of WTC entitlement will continue if they or their partner start a new job during that 4 week period

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