E2.222 Working tax credit—qualifying remunerative work

Personal and employment tax

E2.222 Working tax credit—qualifying remunerative work

E2.222 Working tax credit—qualifying remunerative work

Note that new claims for tax credits are not possible and the universal credit must be applied for instead. Changes in circumstances of a claimant will also trigger migration of the claim to the universal credit system. See E2.101.

The basic element is available to everyone who is entitled to working tax credit 1. In the case of a joint claim, only one basic element is paid per couple2.

Entitlement depends on the claimant, or either or both of the joint claimants, being engaged in qualifying remunerative work3.

A person is treated as engaged in qualifying remunerative work if, and only if, they satisfy all of the following four conditions set out in SI 2002/2005, reg 4(1) and explained below. For HMRC guidance on the conditions, see TCTM02400. 'Work' is to be construed as a reference to any work that the person undertakes whether as a person who is employed or self-employed or both4.

First condition

The person is:


    (a)     is employed or self-employed and working at the date of the claim, or


    (b)     has an offer of a job which they have accepted at the date of the claim, and the work is expected to commence within seven days of the claim

In the case of (b), the second, third and fourth conditions below refer to the work which the person will undertake when it commences.

Second condition

The person:


    (a)     is aged at least 16 and (i) they undertake work for not less than 16 hours per week,

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