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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Eligibility - remunerative work (determining): Trainees (Info)

A person who is on a scheme for which a training allowance is being paid, isn’t in remunerative work.

However, if the training allowance is chargeable to income tax as the profits of a trade, profession or vocation the person who is on that scheme is in remunerative work.