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HMRC internal manual

Tax Credits Technical Manual

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.