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  1. Home
  2. Welfare
  3. Tax credits
HMRC internal manual

Tax Credits Technical Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
21 January 2025 - See all updates
  1. Back to contents
  2. TCTM02000
  3. TCTM02400

TCTM02450 - Entitlement: WTC entitlement - qualifying remunerative work: calculating hours worked: contents

  1. TCTM02451
    Work the claimant normally does
  2. TCTM02452
    Hours worked - employed earners
  3. TCTM02453
    Hours worked - self employed earners
  4. TCTM02454
    Customary or paid holidays
  5. TCTM02455
    Customary or paid holidays term time workers
  6. TCTM02456
    Meal or refreshment work
  7. TCTM02457
    Recognised cycles of work
  8. TCTM02458
    Term time and seasonal workers - yearly cycle of work
  9. TCTM02459
    Term time and seasonal workers - no recognisable yearly cycle of work
  10. TCTM02460
    Unpaid leave
  11. TCTM02461
    Laid off with/without pay
  12. TCTM02462
    On duty and on call
  13. TCTM02463
    Strike periods
  14. TCTM02464
    Suspensions from work
  15. TCTM02465
    Pay in lieu of notice
  16. TCTM02466
    Ceasing to undertake work or working less than 16 or 30 hours per week
  17. TCTM02467
    Partners making a joint claim - both working part-time
  18. TCTM02468
    Social security benefits
  19. TCTM02469
    COVID-19 Absences from work
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