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HMRC internal manual

Claimant Compliance Manual

Migrant Workers: What is a Complex Case

A case is deemed complex when it cannot be worked on the NTC system. In cases where children, children/partner being claimed for are living in another EEA country, WTC is paid under domestic legislation and CTC is paid under EU legislation. This means there needs to be two separate awards and the claim must be worked manually.

HMRC needs confirmation from OMS of any family benefits being paid which may affect the amount of CTC payable.

The case must be referred to the International Team who will verify the children and the makeup of the family in the OMS. This is done through formal electronic enquiry, known as e-forms.

For further information on cases dealt with by the International Team follow the guidance in TCM0284140 

For further detailed guidance on the referral process for complex cases see relevant guidance.