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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Entitlement: WTC entitlement - Qualifying remunerative work: Trainees

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(2)(c)

A person who is on a scheme, for which a training allowance is being paid, is not in qualifying remunerative work unless the allowance is chargeable to income tax as the profits of a trade, profession or vocation. [This reflects Reg. 5(3) of The Tax Credits (Miscellaneous Amendments) Regulations 2004 (SI No 762 of 2001)]