TCTM02438 - Entitlement: WTC entitlement - Qualifying remunerative work: Custodial sentences/Remanded in custody

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

A person who is -

• serving a custodial sentence or has been remanded in custody awaiting trial or sentence, and
• is engaged in work (whether inside or outside a prison) while he is serving the sentence or remanded in custody,

shall not be treated as being in qualifying remunerative work.