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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Claims: capture (D-K): Isle of Man and Channel Islands (Info)

The Isle of Man and Channel Islands aren’t part of the UK.

Customers who are both living and working in the Isle of Man or the Channel Islands aren’t entitled to claim tax credits and the claim should be rejected. The only exception is Crown Servants who are posted in the Isle of Man or the Channel Islands.

However, customers who are living and working in the Isle of Man or Channel Islands may not know this and may have put on their claim that they are living and working in the UK. If you have any doubts on whether the customer or partner satisfies the residency criteria

  • refer these cases to the International Team(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • use Function MAINTAIN WORKLIST to transfer the work list items to the International Team MU. Use TCM0322460 for the correct MU number.