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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Particular aspects: work & hours - self-employed customers - what is remunerative work

The definition of remunerative work can be found at TCTM02410.

The information you will need to decide whether the customer is engaged in remunerative work will vary from case to case.

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Sometime the type of trade being undertaken will indicate whether it is likely that the customer will be paid for their service, see CCM6760. This could be the determining factor between something being a hobby or interest as opposed to being self employed.

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