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HMRC internal manual

Tax Credits Manual

Eligibility - remunerative work (general): Yearly cycle of work (Info)

Term time and seasonal workers

Where a recognised yearly cycle of work exists and the person works at a school, educational establishment or other place of employment on a seasonal basis

  • exclude from the calculation of normal working hours any periods of school holidays or similar vacations when the person does no work.

To calculate the normal weekly hours worked by a person who has a yearly cycle

  • use the number of hours normally worked, or that the customer expects to work during the term or during the period of seasonal work

Where a person who has a yearly cycle

  • is a new starter, or has had a recent change in employment circumstances, follow the guidance in TCM0126100.
  • isn’t a new starter but hasn’t been in that employment for 52 weeks at the date of claim, follow the guidance in this subject as above.