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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement: Qualifying remunerative work

The Tax Credits Act 2002, Section 10.

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4

To be entitled to WTC a person, or either or both persons in the case of a joint claim, must be in qualifying remunerative work (TCTM02400).