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Forum Home  →  Discussion  →  Income support, JSA and tax credits  →  Thread

Do normal working hours for employment have to be those for which you are paid for WTC purposes?

EKS_COTTON
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Tax and Welfare Rights Officer, Equity

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Total Posts: 288

Joined: 10 March 2014

I wondered whether I could get some clarification on the correct interpretation for remunerative work hours for the purposes of employment (that is PAYE).

I am referring to p.184 of the new CPAG handbook.

In my clients case she is an hourly paid lecturer for an adult education college.  The contract states that her paid hours will fluctuate.  Her working hours for for the autumn 2015 - winter 16 term time were 10.5 hours for sept-oct ‘15, 1.75 hours for November ’15 and 8.75 hours for feb- Jan ’16.

My member says that she normally spends many more hours a week that those she is contracted for (or not as it may be) on this work.

The HMRC decision maker says only paid work is to be counted, and quotes
https://www.gov.uk/hmrc-internal-manuals/tax-credits-technical-manual/tctm02452

After reading this, CPAG (new ed. p.184) and the regs from sweet and maxwell (attached) I am still not clear/confident on what remunerative work for the employed for WTC purposes means - does it have to be hours for which you are paid?  Or am I missing something.

Would be grateful for any feedback.

Many thanks,

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Mark Willis
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Welfare rights worker - CPAG in Scotland

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Total Posts: 142

Joined: 17 June 2010

Hi EKS

I think the heading on paid work on handbook page 183 should cover it - paid or expect to be paid. So if she goes back to her employer and says she actually worked a lot more hours than contracted and requests payment for those hours, this could count. But if it is preparation time for the contracted hours, for which the rate of pay presumably reflects her knowledge and experience, I think that would be difficult.

Mark

EKS_COTTON
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Tax and Welfare Rights Officer, Equity

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Total Posts: 288

Joined: 10 March 2014

Many thanks Mark.