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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Migrant Workers: A2 Worker Authorisation Scheme

A2 Nationals who want to take up employment in the UK from 1 January 2007 generally have to apply for a workers authorisation document. This will be either

  • An accession worker card issued under the Workers Authorisation Scheme (WAS)
  • A seasonal agricultural worker card issued under the Seasonal Agricultural Workers Scheme (SAWS)
  • A document issued before the 1st January 2007 giving that person leave to enter or remain in the UK subject to a condition restricting their employment in the UK to a particular employer or category of employment

Note: A document authorising them to work must be obtained before they start work. If they start work without obtaining an authorisation document they will be employed illegally and this will affect their R2R and in turn their entitlement to CTC.

An A2 National who has worked legally and uninterrupted for a period of 12 months becomes entitled to full free movement rights and is no longer subject to a workers authorisation. Any periods of unemployment must not total more than 30 days in the 12 month period.

Self Employed A2 Nationals are not required to apply for a Workers Authorisation document. They may apply for a Registration Certificate from the Home Office to confirm they are exercising an EC Treaty right, but they do not have to. For more guidance on self employment see CCM20350 

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 TCTM02087 

Example 1

Lucian and Camelia who are both 30 came to the UK from Romania on 10 October 2008 to work. They have 2 children aged 8 and 12 in school who have stayed in Romania with their grandparents. The grandparents are retired and don’t work. They do not have any money to spend on the children and are not entitled to any family benefit state support from Romania. Lucian is a self employed window cleaner. On 11 October he notified HMRC that he was starting self-employment in the UK and applied to the Home Office for an EU Registration Certificate which shows he is exercising an EU Treaty right as a self employed person from 11 October 2008. Lucian has a yellow certificate and has a right to reside as a qualified person from 11 October 2008. Camelia also has a R2R in the UK as a family member of a qualified person. Camelia has a job in a bar and also applied to the Home Office for authorisation to work. Both have a R2R. Lucian and Camelia send £150 a month by bank transfer to the grandparents to pay for their children’s upkeep. They claim CTC on the 20 October 2008 and their entitlement can be backdated to 11 October 2008. Their children are financially dependent on them even though the grandparents take day to day care of them. This means Lucian and Camelia are entitled to claim WTC and UK CTC under EC rules.

Example 2

Paul is Romanian and has been working in the same registered job in the UK since 10 December 2007. Paul has never had a break in his employment. Because Paul has carried out registered work continuously for at least 12 months he has full free movement rights and his R2R at the end of the 12 months will be determined in the same way as other EEA nationals.