Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Entitlement: WTC entitlement - Qualifying remunerative work: Periods of Maternity, Paternity or Adoption Leave and periods of illness or incapacity for work - treated as being in qualifying remunerative work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 5 & 5A

Time off in connection with childbirth and adoption

A person who:

  • is paid maternity allowance
  • is paid statutory maternity pay
  • is on ordinary maternity leave, or is absent from work during the first 13 weeks of an additional maternity leave period
  • is paid statutory paternity pay
  • is on paternity leave
  • is on additional paternity leave during the additional paternity pay period
  • is paid statutory adoption pay
  • is on ordinary adoption leave, or is absent from work during the first 13 weeks of an additional adoption leave period
  • is paid statutory shared parental pay
  • is absent from work during a period of shared parental leave, or
  • would have qualified for one of the above but for self-employment

is treated as being in qualifying remunerative work, provided he or she normally worked at least 16, 24 or 30 hours (whichever applies) immediately before the leave or statutory payments began.

Where a person did not qualify for WTC prior to the birth or placement for adoption they will be treated as being engaged in qualifying remunerative work from the date the child is born or placed for adoption providing they, or in the case of a joint claim they and/or their partner worked the relevant number of hours for a person/couple that are responsible for a child or qualifying young person (as long as the other qualifying conditions are met).