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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Eligibility - remunerative work (general): Remunerative work - general (Info)

To be in qualifying remunerative work, a person must either

  • be employed at the date of claim

or

  • have an offer of a job that has been accepted at the date of claim (and the work is expected to start within seven days of making the claim).

They must also be aged at least 16 and work

  • at least 16 hours weekly, if they are single and responsible for a child or young person

or

  • at least a total of 24 hours weekly, if they are a couple, responsible for a child or young person with one person working at least 16 hours a week. If only one person works, that person must be working at least 24 hours a week

Note: On 6 April 2012, the Tax Credit eligibility rules changed. From this date couples with children are required to work at least 24 hours weekly. Hours worked by the customers can be added together, but one of the customers must be working at least 16 hours weekly to qualify for Working Tax Credit.

or

  • at least 16 hours weekly, if they are a couple, responsible for a child or young person and the other person cannot work because they are incapacitated, in hospital, in prison or entitled to Carer’s Allowance. This means they either

    • get paid Carer’s Allowance or
    • qualify for Carer’s Allowance, but do not actually get any payments as they receive other benefits instead

or

  • at least 16 hours a week, if they are a couple, responsible for a child or young person and the person that works qualifies for the disability element of Working Tax Credit

or

  • at least 16 hours a week, if they are a couple, responsible for a child or young person and the person that works is aged 60 or over

or

  • at least 16 hours a week if they qualify for the disability element of Working Tax Credit

or

  • 30 hours or more weekly, if they are aged 25 years to 59 years and are not responsible for a child or young person and do not have a disability

or

  • 16 hours or more weekly if they are aged 60 or over and are not responsible for a child or young person and do not have a disability from 6 April 2011.

or

  • satisfy the conditions of the 50+ (fifty plus) element

Note: The 50+ element was withdrawn on 6 April 2012.

The work must be

  • expected to last at least four weeks after making the claim

and

  • be done for, or in expectation of, payment.

All the above conditions must be satisfied for the qualifying remunerative work condition to be met. If any of them is not satisfied, you should disallow the claim. You do not need to decide whether the other conditions are satisfied.

Customers who are in receipt of WTC immediately prior to being placed on remand will continue to be treated as being in qualifying remunerative work

  • as long as they remain employed or are suspended from work pending the outcome of a police investigation

or

  • as long as they continue to be self-employed

or

  • until they are sentenced.

Customers who receive a custodial sentence would not be treated as in qualifying remunerative work. This means that any work done by a prisoner (either inside or outside prison on licence - for example, on day release) is not treated as qualifying remunerative work.