TCTM02432 - Entitlement: WTC entitlement - Qualifying remunerative work: Charity or voluntary work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 4(2)(a)

A person working for a charity or a voluntary organisation, or who is a volunteer, should not be treated as engaged in qualifying remunerative work if the only payment received or due to be paid is a payment for expenses incurred. There should be no question of notional earnings from this employment.