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HMRC internal manual

Claimant Compliance Manual

Particular aspects: work & hours - seasonal work

Seasonal workers, such as teachers are treated as working the qualifying number of hours on an annual basis if:

  • there is a recognisable cycle to the employment; and
  • they work at a school, other educational establishment or other place of employment; and
  • the length of that cycle is one year and includes periods of school holidays or similar vacations during which s/he does not work.