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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Entitlement: Immigration rules

Nationals of States covered by the European Convention of Social and Medical Assistance or the Council of European Social Charter

The Tax Credits (Immigration) Regulations 2003, Reg. 3(1), Case 4

People who are subject to immigration control can still claim WTC if they are both:

  • nationals of states which have ratified the European Convention on Social and Medical Assistance or the 1961 Council of Europe Social Charter; and
  • lawfully present in the UK.

Currently, the countries which have ratified these agreements are Croatia and Turkey (as well as all EEA countries). Note that there is a later Social Charter of 1996, but nationals of states which have ratified only the 1996 version are not covered by this exception.

This exception does not allow entitlement to CTC. This is because CTC is classed as “social security” in European law and is therefore outside the scope of the UK’s commitment to these agreements, which relates to “social advantages” (WTC is classed as a social advantage). However, there are special transitional rules which means that some former income support or jobseeker’s allowance claimants may be able to claim CTC using the exception (see “Transitional rules: nationals of ECSMA and Social Charter countries”, below).