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HMRC internal manual

Claimant Compliance Manual

Particular aspects: work & hours - employed customers

In the case of an employed customer, it will normally be clear that the work is remunerative, because the employee will receive weekly or monthly payments from the employer in return for services performed. But there will often be doubts about the number of hours the customer has stated s/he works, particularly if the hourly rate is below the National Minimum Wage (NMW). Many of the cases referred to you by the CCRO will have been identified because of this mismatch.