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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Entitlement: WTC entitlement - Qualifying remunerative work: Periods of illness or incapacity for work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 6

An employed person is treated as being in qualifying remunerative work for up to 28 weeks, provided that person normally worked at least 16, 24 or 30 hours a week (whichever applied) immediately before beginning to receive any one of these benefits:

  • Statutory Sick Pay
  • Short-term Incapacity Benefit at the lower rate
  • Income Support on the grounds of incapacity for work
  • Employment and Support Allowance
  • National Insurance credits on the grounds of incapacity for work or limited capability for work

A self-employed person does not have to receive one of the benefits listed above. They will be treated as engaged in qualifying remunerative work for up to 28 weeks providing that:

  • they were engaged in self employed qualifying remunerative work in the week immediately before the period of sickness began
  • they would have qualified for one of the benefits listed above if they had been employed