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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work: Students

R(FIS)1/83 and R(FIS)1/86

The work that students (including postgraduate students) do in studying for a degree or other qualification is not qualifying remunerative work. Any grant or loan that they receive is a contribution to their maintenance and is not paid in return for work done on the course.

Student nurses

Student nurses, like other students, are not considered to be in qualifying remunerative work even though their studies may involve practical experience on the wards. The NHS Bursary and other grants or loans they receive are not payments for work done on the course (and, by extension, do not count as income for tax credit purposes).