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HMRC internal manual

Claimant Compliance Manual

Migrant workers: WTC second adult element

This is only payable where there is a joint WTC claim. To be entitled to make a joint claim, both customers must be present and ordinarily resident in the UK or treated as being present and ordinarily resident. An example of this would be where both customers are working in the UK.

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.