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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Migrant Workers: Partner and Children leave the UK after the claim for CTC

If a migrant worker’s partner and children leave the UK to reside in the OMS the joint claim for CTC may still continue, but will need to be reassessed to ensure the correct rate of entitlement is paid. The WTC will need to be terminated and a new single claim put in, see CCM20090. This will then be classed as a complex case and you will need to refer the case to the International Team, see TCM0284140