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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Migrant workers: EEA entitlement to CTC

All EEA nationals can access CTC and Child Benefit (providing they are responsible for a child/Qualifying Young Person (QYP) or are claiming as a family benefit under EC rules) but they must have a R2R.

To be entitled to CTC the Migrant Worker must

  • Be Present
  • Ordinarily resident in the UK, see CCM20070 
  • Be responsible for a child or QYP
  • Have a R2R, see CCM20080 

For new claims made on or after the 1st May 2004, entitlement to CTC and Child Benefit depends on the customer having a R2R in the UK (whether under UK law or EC law). This is regardless of Nationality and is stipulated in the Tax Credit (Residence) Regulations 2003.

A8 nationals whose current tax credits awards run beyond 30 April 2011, and who are not exempt from registration, will be required to register their employment but only up to and including 30 April 2011. Any new or existing employment on or after 01 May 2011 will not need to be registered with the Home Office Workers Registration Scheme. From 01 May 2011, R2R for A8 nationals will be determined in the same way as other EEA nationals.

A8 nationals whose effective date of tax credits claim falls on or after 01 May 2011 will no longer be required to register their work with the Home Office Workers Registration Scheme. From 01 May 2011, R2R for A8 nationals will be determined in the same way as other EEA nationals.

For further information refer to the SEES decision tree guidance ‘B&C A test for right to reside’. To view the decision tree

  • Open ‘Microsoft Excel’
  • Select ‘Sees’
  • Select ‘Information’
  • Select ‘Decision Trees’
  • Select the ‘National’ tab
  • Select ‘B&C A test for right to reside’.

For additional further information follow the guidance in TCM0287240 and TCTM02070

It is important to establish the location of any partner or children declared on the claim form as this affects the amount of tax credits that can be paid to the customer. Migrant workers may not be entitled to the same rates of CTC when a child is abroad. For further information follow the guidance in TCM0287020 

To help you establish the makeup of the claim you may need to request additional information, you will need to

  • Ask the customer to confirm where the children included in the claim for tax credits currently live
  • If the children live outside the UK confirm who they are living with and confirm the nature of their relationship with the child’s carer
  • If the children are in the UK, provide details of childcare facilities and or schools
  • Ask the customer for their Child Benefit number if not quoted on the claim form

If the customer is not in receipt of Child Benefit you will need to ask for additional documentation to verify the children, see CCM20390 

If your enquiries show that the partner and children are back in the OMS see CCM20260 

If the partner and children are in the UK see CCM20270