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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
, see all updates

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.