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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular aspects: work & hours - home working

People who work partly or mainly at home will be doing remunerative work if they meet all the other qualifying conditions (e.g. they work at least the minimum number of hours). Employed home workers will normally have a contract of employment. CCM6740 contains general guidance on self-employed customers.