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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Migrant Workers: WTC - Partner not in the UK

If the customer is claiming WTC and has a partner in another EEA country but no children they should put in a single claim. This means they must meet the qualifying criteria for a single person to be able to claim WTC.

If the customer has a partner in another EEA country and is claiming for children (resident in the UK or EEA) they will need to put in a joint claim. On receipt of the joint claim, the WTC will be treated as a single claim and the CTC will be treated as a joint claim.