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HMRC internal manual

Claimant Compliance Manual

Migrant Workers: Partner and Children are in the UK at the time of CTC claim

If the migrant worker meets all the satisfying residency criteria then in most cases the member of their family also meet the criteria by way of being a family member of a worker (for example, qualifying person). Therefore you can treat this as a normal claim for WTC and CTC and follow normal eligibility criteria.