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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Specialist areas - Complex: Complex cases - state nationals covered by international agreements (Info)

Customers who are subject to immigration control can still claim WTC (but not CTC) if they are

  • nationals of states that have ratified the European Convention of Social and Medical Assistance or the 1961 Council of Europe Social Charter

and

  • lawfully present in the UK.

Customers who are subject to immigration control can still claim CTC (but not WTC) if they are

  • nationals of a state with which the European Community has concluded an agreement for equal treatment for workers in the field of social security

and

  • lawfully working in the UK.

All claims received from customers who originate from a country that has ratified these international agreements will be treated as a complex case and must be processed by the Manual Payments Team.

The customer’s country of origin will determine whether they are entitled to WTC or CTC. For further details, use TCM0320300 (Non-European Economic Area (EEA) - entitled to CTC and/or WTC).

There is an Action Guide for this subject, select TCM0284420 to access it