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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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A8 Migrant Workers: Workers Registration Scheme

Who needs to register?

A8 nationals whose current tax credits awards run beyond 30 April 2011, and who are not exempt from registration, will be required to register their employment but only up to and including 30 April 2011. Any new or existing employment on or after 01 May 2011 will not need to be registered with the Home Office Workers Registration Scheme. From 01 May 2011, R2R for A8 nationals will be determined in the same way as other EEA nationals.

A8 nationals whose effective date of tax credits claim falls on or after 01 May 2011 will no longer be required to register their work with the Home Office Workers Registration Scheme. From 01 May 2011, R2R for A8 nationals will be determined in the same way as other EEA nationals.

The following A8 nationals are required to register with the Workers Registration Scheme up to 30 April 2011-

  • A8 nationals who took up new employment in the UK on or after 1 May 2004
  • A8 nationals who are dependents of A8 workers who arrived in the UK on or after 1 May 2004 and who are employed in the UK
  • A8 nationals taking up part-time work
  • A8 students who are working
  • Short-term and temporary workers from an A8 country who are employed by a labour provider

A8 nationals who are self employed are not required to register with the WRS, see CCM20350 

An A8 worker who is required to register with the WRS must register their employment within one month of starting work for that employer. Registration ceases when they stop working for that employer and if and when they start working for a new employer they must register that new employment with the WRS.

An A8 worker not exempt from registration who does not register their work with the WRS, and, who does not have a R2R for some other reason, will not be entitled to CTC. You can accept the date the worker applies to the WRS for registration as the date of registration.

Gaps in registration affects a migrant worker’s R2R which in turn can affect their entitlement to CTC, see CCM20250

An A8 worker who has worked legally in continued registered employment for 12 months or more without interruption (i.e. periods of unemployment must not total more than 30 days in any 12 month period) is entitled to full free movement rights and is no longer required to register. Upon completion of 12 months registered work, their R2R will determined in the same way as other EEA nationals.

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 

If a migrant worker is registered with an Agency and changes jobs, but does so through the same Agency there is no requirement to apply for a new registration certificate, unless the break between jobs is more than one week

Example 1

Dominick is an A8 National who arrives in the UK in May 2007. He finds work within 3 weeks. Dominick registers his employment with the WRS within the 30 day limit. However 3 months later Dominick loses his job. He finds another job but fails to register this employment with the WRS. Dominick had a R2R for the 3 months before he lost his job. However as he failed to register his second job with the WRS he no longer has the R2R.

Example 2

Dominick arrives in the UK and finds work through an Agency; he registers his job with the WRS within the 30 day time limit. He finishes this employment and the Agency find him another job within a week. Although Dominick has changed employers there is no requirement for him to register with the WRS as his employment continues with the same Agency, therefore his R2R continues.

Example 3

Dominick arrives in the UK and finds work through an employment agency; he registers his job with the WRS within the 30 day time limit. Dominick loses his job; the employment agency finds him a new job 3 weeks later. Dominick does not register his new job with the WRS. Although his new job is through the same agency the gap between jobs is longer than a week therefore Dominick has a requirement to re-register his new job. Dominick has therefore now lost his R2R in the UK