CPAG seems to be unclear about this. My client works varied hours (anything from nil to 45 hours a week). There is no 'pattern', and the CPAG suggests that a decision about this is down to 'judgement' - ha! Also, if I average the client's hours over the period in question, it results in 25 hours a week (he is receipt of 30 hour element). Am I correct in assuming that the client is in receipt of the correct element because the IR 'judged' it to be so?