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HMRC internal manual

Tax Credits Manual

Eligibility - remunerative work (determining): Employed at the date of claim (Info)

To be in remunerative work, the person must be working at the date of claim or have the offer of work that they have accepted at the date of claim and the work is expected to start within seven days of the claim.

For example, an unemployed customer finds a job on Monday to start work the following Thursday. They make a claim for tax credits on that Monday. At the date of claim, they aren’t employed but has accepted the offer of employment. Even though the contract of service doesn’t start until the following Thursday, the qualifying remunerative work condition is satisfied.

Employed and self-employed earners must be employed or have an offer of a job which has been accepted at the date of claim to satisfy the qualifying remunerative work condition.

For example, a customer works as a self-employed painter and decorator. The date of the claim falls between finishing one contract and starting another. The customer normally remains employed throughout, therefore they’re employed at the date of claim.

However, if on finishing a contract, the customer ceases trading they don’t satisfy the qualifying remunerative work condition until they begin trading again, unless they ceased trading to start work for an employer, or change the type of self-employment they’re in.

Pay in lieu of notice

A person isn’t treated as being in qualifying remunerative work during the period for which they receive their pay in lieu of notice.