Work - Frequently Asked Questions about work - general

I work as a volunteer / for a charity and only get paid expenses, will I be entitled to WTC?

No. You must be in paid work.

I am on a training scheme, will I be eligible for WTC?

If you are a trainee, you are not classed as being in paid work, even if a training allowance is paid.

I am a director of a limited company, am I classed as employed or self-employed?

You are classed as employed.

I am a student nurse, do I qualify for tax credits?

  • If you are a student nurse , you will be eligible to claim Child Tax Credit if you have at least one child who normally lives with you. Any NHS bursary you receive will not count as income in deciding your eligibility to Child Tax Credit
  • If you receive payment in the form of a bursary only then you are not treated as being in remunerative work and would not be entitled to claim Working Tax Credit
  • If you have additional employment to your nursing work of 16 hours a week or more and have responsibility for a child or children or have a disability you may be entitled to Working Tax Credit
  • If you are not responsible for a child or you are not disabled you may be eligible to Working Tax Credit if you have additional employment and work 30 hours a week or more
  • If you have a partner who works 16 hours or more a week they may be eligible to Working Tax Credit

I am a student, am I eligible for new tax credits?

  • There is no work test for the Child Tax Credit, so if you have children you are entitled to submit a claim
  • You may also be eligible for the Working Tax Credit if:
    • you are disabled or have children and are in paid work for 16 hours a week or more, or
    • you are aged over 25 and are in paid work for over 30 hours a week or more
    • the work in question must continue for at least 4 weeks after the making of a tax credits claim.

I am on unpaid leave, am I still entitled to claim Working Tax Credit?

In order to claim Working Tax Credit, you must be in remunerative work. Unpaid leave is not classed as remunerative work, however you may still be entitled to claim Working Tax Credit provided that your unpaid leave is short enough not to disturb your normal working pattern.

Note: This also applies when periods of unpaid leave are taken immediately before or after periods of paid leave. For example ordinary (paid) maternity or adoption leave, paternity leave or sick leave.

How much unpaid leave can I take before my Working Tax Credit is affected?

Generally if your unpaid leave does not last for more than 4 weeks and you are to return to work after this, your entitlement to Working Tax Credit would not cease. However if your unpaid leave is part of a series of periods of unpaid leave, and there are also other factors that reduce your normal working hours, your entitlement to Working Tax Credit may stop. As with all changes of circumstances, you are responsible for notifying us of this change.

Note: This also applies when periods of unpaid leave are taken immediately before or after periods of paid leave. For example ordinary (paid) maternity or adoption leave, paternity leave or sick leave.

My unpaid leave will last more than 4 weeks, how will my Working Tax Credit be affected?

If your unpaid leave is likely to last for more than 4 weeks, your entitlement will be affected from the first day of your leave. However if when you are already on unpaid leave, it becomes likely that your leave will last for more than 4 weeks, your Working Tax Credit will be affected from the first day that likelihood arises. As with all changes of circumstances, you are responsible for notifying us of this change.

Note: This also applies when periods of unpaid leave are taken immediately before or after periods of paid leave. For example ordinary (paid) maternity or adoption leave, paternity leave or sick leave.

I am self-employed and do not know my Unique Tax Reference (UTR), where can I find it?

Your UTR is shown on the top of your Tax Return and on the Notice to Complete a Tax Return. It is also shown on the Statement of Account.

Do I need a Certificate of Payments if I leave my job?

No. Working Tax Credit ends when you leave your employment, there is no longer a need for a certificate of payments.

I am a foster carer. Do I qualify for tax credits?

You cannot claim the Child Tax Credit for a child or young person that you are fostering. You can claim Working Tax Credit if you get paid for fostering and you work the required number of hours.