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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Migrant workers: Overview

Tax Credit claims from migrant workers should be dealt with in the same way as any other claim because to do so otherwise would be unlawful discrimination. However, claims from migrant workers often present additional risks because the customers do not have any “footprint” in the United Kingdom. This chapter covers how to handle these risks and provides advice on the entitlement conditions - see the following links

  • What is a migrant worker? - see CCM20020 
  • Joint or single claim - see CCM20090 
  • Entitlement conditions for WTC - see CCM20160 
  • Entitlement conditions for CTC - see CCM20250 

Risks

  • Is the customer engaged in genuine and effective remunerative work?
  • Does the customer have a Right to Reside?

    • Is the customer’s employment registered with the appropriate Home Office working scheme?
    • Does the customer have a Right to Reside?
    • Is the customer self-employed?
    • Is the customer self-sufficient?
  • Are the children in the UK?
  • Are the claims for the children correct?
  • Is the child care claim correct?
  • Is the claim made in the correct capacity?

Note: Tax credits claims from migrant workers are one of several different types of cases that the International Team deal with, see TCM0284140