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HMRC internal manual

Tax Credits Manual

Eligibility - remunerative work (determining): Intensive activity periods (Info)

A person who is engaged in the Intensive Activity Period for Jobseeker’s Allowance (JSA) or the Preparation For Employment Programme in Northern Ireland isn’t in remunerative work.

However, if any payment made by the Secretary of State or in Northern Ireland by the Department for Social Development in connection with the Intensive Activity Period, is chargeable to Income Tax as the profits of a trade, profession or vocation, that person is in remunerative work.