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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work

Work the claimant normally does

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(3)

Count work the claimant normally does and if the claimant has started or is expected to start a new job, the hours should be based on those the new employer expects him to work.

If the claimant has started self-employment or changed his working hours, establish the hours worked based on the number of hours the person expects to normally work in a week.

The word “normally” should be given its ordinary everyday meaning of regularly, usually, typically. In contrast with what is abnormal or exceptional.

Note: Do not ‘average’ the hours the claimant works in order establish the claimant’s ‘normal’ working hours.  This calculation is not allowed under tax credits legislation.