TCTM02451 - Entitlement: WTC entitlement - Qualifying remunerative work
Work the claimant normally does
»Ê¹ÚÌåÓýapp Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(3)
Count work the claimant normally does and if the claimant has started or is expected to start a new job, the hours should be based on those the new employer expects him to work.
If the claimant has started self-employment or changed his working hours, establish the hours worked based on the number of hours the person expects to normally work in a week.
»Ê¹ÚÌåÓýapp word “normallyâ€� should be given its ordinary everyday meaning of regularly, usually, typically. In contrast with what is abnormal or exceptional.
Note: Do not ‘average� the hours the claimant works in order establish the claimant’s ‘normal� working hours. This calculation is not allowed under tax credits legislation.