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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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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 normally worked should be provided 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.