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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work: Intensive Activity periods

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

A person, who is engaged in the Intensive Activity Period for JSA or the Intensive Activity period 25+, is not in qualifying remunerative work unless any payment received is chargeable to income tax as the profits of a trade, profession or vocation. [Again, this is provided for in Reg. 5(3) of (SI No 762 of 2004)].