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HMRC internal manual

Tax Credits Technical Manual

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

Social security benefits

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

Social security benefits are not payments for the purposes of satisfying the remunerative work condition.

Example:

A person receives carer’s allowance for looking after someone with a disability. The carer’s allowance payments they receive are not payments for the purposes of satisfying the remunerative work conditions, so the person cannot be treated as being in qualifying remunerative work.