Average ‘working hours’

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Freelancetrainer

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Hi [emoji112] there!

Just wondering if anyone knows the answer to this as I can’t find an answer anywhere online and all phone lines are busy.

When calculating average working hours per week for tax credit purposes, do you divide the total working hours by 52 weeks or by the number of weeks actually worked?
So if I take 4 weeks off a year as holidays, would I just divide the total working hours by 48 weeks instead?

I’m self employed.
 

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