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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Particular Aspects: Work & Hours - Types of activity not included in the Definition of Remunerative Work

The full list of exclusions from the definition of remunerative work can be found at 4(2) Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002. The ones you are most likely to meet are listed below.

Remunerative work does not include any time the customer spends on:

  • voluntary or charitable work, if the only payments s/he receives or will receive are for expenses which are disregarded for the purposes of calculating the amount of tax credit due
  • caring for a person who, though not a member of his / her household is temporarily living with the customer, if the only payment s/he receives for providing that care is disregarded for the purposes of calculating the amount of tax credit due
  • attending a scheme for which a training allowance is being paid
  • an activity for which a sports award has been or will be made, and for which no other payment has been, or is expected to be, made.