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HMRC internal manual

Claimant Compliance Manual

Migrant Workers: A8 Countries

The A8 countries that joined the EEA on 1 May 2004 are

  • Czech Republic
  • Estonia
  • Hungary
  • Latvia
  • Lithuania
  • Poland
  • Slovakia
  • Slovenia

Between 1 May 2004 and 30 April 2011, A8 nationals taking up employed work in the UK must register their work with the Workers Registration Scheme (WRS). Failure to register may affect entitlement to CTC, see CCM20110. There are exceptions to this, please refer to CCM20120

For further information refer to the SEES decision tree guidance ‘B&C A test for right to reside’. To view the decision tree

  • Open ‘Microsoft Excel’
  • Select ‘Sees’
  • Select ‘Information’
  • Select ‘Decision Trees’
  • Select the ‘National’ tab
  • Select ‘B&C A test for right to reside’.

For additional further information follow the guidance in TCM0287240 and TCTM02070 

Self Employed A8 Nationals do not have to register with the WRS. For more guidance on self employment see CCM20350