HMRC internal manual

Tax Credits Manual

Eligibility - remunerative work (determining): Working at home (Info)

People who work mainly at home (for example, boarding house owners, childminders, writers and artists) are doing qualifying remunerative work if they meet all four conditions in TCM0126200.

You should accept the number of working hours declared on the claim form unless you have reason for doubt - for example, the number of hours seems excessive for the type of work performed or the earnings received. If there is doubt, make further enquiries with the customer.