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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Migrant workers: partner leaves the UK after WTC is awarded

If in the case of a joint claim the partner leaves the UK after WTC is awarded and the absence is expected to be temporary then the award continues for up to 8 or 12 weeks depending on the circumstances.

In cases where the absence is in connection with the

  • Treatment of the customer or partners illness or disability
  • Treatment of their child’s or relatives illness or disability
  • The death of a partner
  • The death of a child or relative

the absence can be up to 12 weeks.

In all other cases the absence can be up to 8 weeks.

If the absence exceeds 8 and 12 weeks the joint claim is terminated even if the absence is temporary.

Absences of over 52 weeks are considered to be permanent and entitlement ends on the day after the customer leaves the UK

For further guidance see TCM0287040 and TCTM02040