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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Eligibility - remunerative work (general): Recognised cycles of work (Info)

If there is a clear pattern to the customer’s work then there is a recognised cycle. The customer need not have worked a cycle for a recognised cycle to exist.

If a recognised cycle has been established at the date of claim, the hours should be averaged over the period of the cycle to determine if the customer works at least 16, 24 or 30 hours weekly (whichever is appropriate).

Include any periods within the cycle in which no work is done - for example, rest weeks - but exclude any other absences such as holiday or unpaid meal breaks.

Example 1: An employee works a regular fortnightly cycle of 15 hours followed by 20 hours. Over the fortnight, this averages 17.5 hours for each week. The person is therefore in qualifying remunerative work.

Example 2: An employee works a regular four-weekly cycle of 20 hours, 20 hours, 20 hours and nil hours. Over the four-week period, this gives a figure of 15 hours for each week as their normal hours. The person is therefore not in qualifying remunerative work.