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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Particular Aspects: Work & Hours - Meaning of Remunerative Work

A customer is treated as engaged in qualifying remunerative work if:

  • s/he is either working at the date of the claim; or
  • s/he has, at the date of the claim, accepted an offer of work which is expected to commence within 7 days of making the claim. If the customer falls into this category, s/he must actually commence that work for the claim to be valid; and
  • the work is expected to continue for at least 4 weeks after the date of the claim or the date the work commences; and
  • the work is done for payment or in expectation of payment.

A customer on the ordinary maternity, ordinary adoption or paternity leave is treated as in qualifying remunerative work providing they were in qualifying remunerative work before that leave began. From 6 April 2007 a customer on the first 13 weeks of additional maternity or additional adoption leave is also treated as in qualifying remunerative work providing they were in qualifying remunerative work before that leave began.

From 6 April 2007, a prisoner serving a custodial sentence or on remand awaiting trial or sentence who is working (whether inside or outside the prison) while serving the sentence or remanded in custody, is not treated as being engaged in qualifying remunerative work.

From 6 April 2007 where a customer has been in qualifying remunerative work for more than 16 or 30 hours a week, and they either stop work or start working less than 16 hours a week, they are treated as engaged in qualifying remunerative work for the first 4 weeks immediately after they stop working or start working less than 16 hours a week.