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HMRC internal manual

Claimant Compliance Manual

Migrant Workers: Lone Parent Element

This is an additional element of WTC payable where there is a single WTC claim and the customer is responsible for at least 1 child/young person. To be responsible for a qualifying child/young person for WTC, the child must normally live with the worker. If the child/young person is living in another EEA country you will need to consider whether the child normally lives with them. 

Example

Mr and Mrs Smith live in the Republic of Ireland with their son. Mr Smith crosses the border to work in Northern Ireland. For WTC purposes Mr Smith claim will be treated as a single claim and as the children normally live with him he will be entitled to the Lone Parent element. For CTC purposes, Mr and Mrs Smith will need to submit a joint claim.