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HMRC internal manual

Claimant Compliance Manual

Migrant workers: WTC 50+ element

Note: From 6 April 2012 the 50+ element will no longer exist, even if the customer has not received the full 12 months.

Prior to 6 April 2012 this was payable where the customer was aged at least 50 and started remunerative work for at least 16 hours per week. Prior to starting work they must have been receiving a qualifying UK “out of work” benefit. For more guidance on this please refer to the TCM0114120. The requirement to have been in receipt of a UK out of work benefit immediately before commencing work means it is unlikely that a Migrant Worker would qualify for this element.