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HMRC internal manual

Claimant Compliance Manual

Migrant workers: partner and children not in the UK

European Community (EC) Regulations mean that a worker in one EEA country can claim CTC/Child Benefit as a “Family Benefit” for their family members who are living in another EEA country. So a migrant worker whose wife and children are living in another EEA country can claim and receive CTC/Child Benefit.

When you have confirmed a child is living abroad and the child’s parent is living and working in the UK then the application for Tax Credits is deemed complex and will need to be worked by the International Team, see CCM20300.

Note: If the customer’s partner is living aboard, a joint claim must be made for CTC.

If the customer is in receipt of Child Benefit, CBO staff may have already issued the e-form to confirm the make up of the household and establish if any other family benefits are being paid.

CTC should not be awarded until these checks have been carried out and confirmation has been received, however WTC entitlement still needs to be considered and if eligible to WTC this will be awarded while waiting for CTC to be assessed.