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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement - Qualifying remunerative work: Pay in lieu of notice

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg 7C

A person who is engaged in qualifying remunerative work then stops work and receives pay in lieu of notice shall not be treated as being in qualifying remunerative work for the period of notice for which he receives the pay.