Close Company Shareholder Eligibility For In-work Tax Credit Dan the Tax Man 11/3/2014 2:40:00 PM 0 Comments View Count 2387 In the past, in order for a principal caregiver to receive an in-work tax credit there was a requirement for the person to be a full-time earner receiving income from a work activity such as salary, wages, or a shareholder-employee salary. [Read the rest of this article...]