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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Migrant workers: employed claim - risks

The risks associated with WTC for migrant workers are the same as the risks for all other customers

  • Is the migrant worker in remunerative work and are they registered with the relevant workers scheme if appropriate
  • Do they work more than 16 hours or if claimed, more than 30 hours per week. For more guidance on verifying hours worked see CCM6600 and CCM6670

For more information on genuine and effective employment and self employment refer to the relevant guidance.

If the worker is in the UK but their partner is not then the WTC will be paid on the basis that they are single. This means they must meet the qualifying criteria for a single person - over 25 years of age and working 30 hours per week minimum.

Third Party Statutory Authority allows you to contact the employer direct and request information you need to help you progress your enquiry/exam. For more guidance see CCM5500.

You must not seek information, whether formally or informally from third parties other than those listed in CCM5500.

For information on what income we should be taking into account, see CCM20340 

Note: If they are treated as ordinarily resident in the UK, under certain circumstances they can still qualify for WTC even where the employment does not actually take place in the UK. For example where the customer is a posted worker in the OMS or a crown servant

If the customer is exercising their right as a migrant worker, they can only be treated as ordinarily resident for the period they are actually working in the UK.

For A8/A2 nationals who are employed and required to register but have failed to register their employment with the relevant Home Office schemes they will not have a R2R as a worker. For more details see CCM20110.

For self employed customer see CCM20350