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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
, see all updates

Particular aspects: work & hours - areas of risk

The CCRO will refer cases to you for examination where they consider:

  • the hours the customer has stated s/he works seem out of line with the income from that work
  • there are indications that the work is not remunerative.

You are likely to examine claims from both employed and self-employed customers. You will find guidance on employed customers at CCM6670 to CCM6730 and on self-employed customers at CCM6740 to CCM6820.