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Chapter TCM0124060

Document Cited authorities 3 Cited in Related
Vincent
Published date09 April 2016
Record NumberTCM0124060
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

If a person was engaged in qualifying remunerative work for at least 16 hours weekly immediately before a period in which they are paid for any of the following, they must be treated as being engaged in qualifying remunerative work

  • paid Maternity Allowance
  • paid Statutory Maternity Pay
  • on ordinary maternity leave, or they would have qualified for maternity leave but for their self employment, or is absent from work during the first 13 weeks of an additional maternity leave period
  • Statutory Paternity Pay
  • Additional Statutory Paternity Pay
  • Statutory Shared Parental Pay
  • Statutory Parental Bereavement Pay
  • absent from work during any ordinary paternity leave period under Section 80A of the Employment Rights Act 1996 or Article 112A of the Employment Rights (Northern Ireland) Order 1996
  • additional statutory paternity leave
  • Statutory Adoption Pay
  • absent from work during an ordinary adoption leave period under Section 75A of the Employment Rights...

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