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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work: Hours worked - self employed earners

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

R(FIS) 6/85

A self-employed claimant may count both of the following activities towards their hours spent in work:

  • those which will be costed to the client as spent in providing the individual order or service and
  • those spent in activities necessary to the self-employment.


  • trips to wholesalers and retailers
  • visits to potential clients
  • time spent on advertising or canvassing
  • cleaning the business premises
  • cleaning a vehicle used as part of the business, for example a taxi or a driving school car
  • book-keeping
  • research work, for example where the person is an established author.

However, these are only allowed where they are necessary for the activity to be performed (and so it can be said there is an expectation of payment for this time).