This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Claimant Compliance Manual

Migrant Workers: WTC 30 hour Element

If the customer is claiming WTC and has a partner in another EEA country but no children they should put in a single claim and meet the qualifying conditions of a single customer.

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 joint claim.

Note: The hours worked by the migrant worker and the partner therefore cannot be added together to gain entitlement to the 30 hour element.