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HMRC internal manual

Claimant Compliance Manual

Migrant workers: EEA migrant workers entitlement to WTC

EEA Migrant Workers must satisfy the same criteria as UK citizens to receive Working Tax Credit (WTC).

They must be

  • Present, see CCM20060 
  • Ordinarily resident (or treated as ordinarily resident in the UK), and
  • In qualifying remunerative work

Payment of WTC depends on whether or not they are working. If a migrant worker is in remunerative work either employed or self employed they can claim Working Tax Credit and the same entitlement rules apply as for UK Nationals.

For more information on genuine and effective employment and self employment refer to the relevant guidance.

A joint tax credits claim from an EEA migrant worker whose family live in Other Member States will be treated as a joint claim for CTC and a single claim for WTC. This means that the migrant worker will have to satisfy eligibility for WTC as for single customers. Also, they will not receive the 2n d adult or lone parent element. These cases are complex cases that are dealt with manually by the International Team.

For further guidance see TCM0114120 and TCM0128000