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HMRC internal manual

Claimant Compliance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CCM6000
  3. CCM6640

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.
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