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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Eligibility - remunerative work (general): Working for 16 hours or more weekly (Info)

To meet the criteria for remunerative work a customer must normally work, either as employed or self-employed, for at least

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

or

  • 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.

This applies to both employed and self-employed earners.