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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Migrant Workers: A8 Nationals who do not need to register with the WRS

  • 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 fall 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.
  • 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.
  • Self employed workers
  • A8 nationals who were working legally in the UK for 12 months or in the employment they were in on the 1st May 2004
  • A8 nationals who were working legally in the UK and who stayed in the same job after the 1st May 2004
  • A8 nationals who were issued with leave to enter the UK before the 1st May 2004 as a seasonal Agricultural Workers Scheme on or after that date
  • A8 nationals who are providing services in the UK on behalf of an employer who is not established in the UK
  • A8 nationals who are family members of a Swiss or EEA National (other than one of the A8 countries) who is working in the UK
  • A8 nationals who are also citizens (dual nationals) of the UK, Switzerland or another EEA country, other than A8 states
  • A8 nationals who are family members of a Swiss or EEA National (other than one of the A8 countries) who is living in the UK as a student or a retired or a self sufficient person
  • A8 nationals who were granted indefinite leave to enter or remain in the UK

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 

Example 1

Julian is an A8 National. He began work legally in the UK on the 1st January 2004 and has worked throughout 2004. In March 2005 he had to stop work and return home to look after his sick relative. He returned to the UK on the 1st June 2005 and started employment on the same day. As his first employment started before the 1st may 2004 Julian did not have to register this employment with the WRS. As he had worked for a full 12 months he does not have to register the employment he began on the 1st June or any future employment with the WRS. Julian’s right to reside will be determined in the same way as any other EEA national. He may continue to have a right to reside as a work seeker for at least 6 months during periods of unemployment if the expectation of him finding work is reasonable and he is actively seeking work.

Example 2

Julian began work legally on the 1st April 2004 and worked for 6 months before returning home to look after sick family on the 1st November 2004. Julian returned to the UK on the 1st January 2005 and started employment on that day. As his first employment began before the 1st May 2004 Julian did not have to register with the WRS and had a right to reside as a worker. However, because his first employment did not last 12 months, Julian is required to register any future employment with the WRS before he has a right to reside as a worker. The 12 month period starts from the date he began his second employment