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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Entitlement: WTC entitlement - Qualifying remunerative work

Unpaid leave

A period of unpaid leave lasting not more than 4 weeks, which is not part of a series of periods spent on unpaid leave, and which does not combine with other factors to reduce normal working hours will not, in its self, affect normal working hours.