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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Migrant workers: self employed - joint WTC and CTC claim

If the customer is self employed and claiming CTC as well as WTC you will also have to consider whether the migrant worker has a R2R.

If the migrant worker satisfies the WTC entitlement, they will have a R2R in the UK as a worker.

Note: If the migrant worker is self employed and claiming CTC for children back in the Other Member State (OMS) they may need to pay Class 2 NI Contributions. These cases are complex and would be worked by the International Team. For more information on NI Contributions please see, CCM20370 

If following your investigations there is no entitlement to WTC, the customer may still be entitled to claim CTC if they can satisfy for another reason such as self sufficiency. For guidance on Self Sufficiency, see CCM20380

For further information refer to the SEES decision tree guidance ‘B&C A test for right to reside’. To view the decision tree

  • Open ‘Microsoft Excel’
  • Select ‘Sees’
  • Select ‘Information’
  • Select ‘Decision Trees’
  • Select the ‘National’ tab
  • Select ‘B&C A test for right to reside’.

For additional further information follow the guidance in TCM0287240 and TCTM02070