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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work: Strike periods


A person who is on strike for 10 or fewer consecutive days on which he should have been working and was engaged in remunerative work immediately before the strike started, is treated as being in qualifying remunerative work. On the 11th consecutive day of strike action entitlement to WTC ceases until the person returns to work.

If a person’s work ceases, or their normal hours reduce below the requisite level during the time this regulation applies the 4 Week Run On may apply. It should not be applied for cases where the person ceases to be treated as engaged in remunerative work under the above provision (i.e. on the 11th consecutive day of strike action).