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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Immigration rules

Workers from states with which the EC has an agreement for equal treatment for social security

The Tax Credits (Immigration) Regulations 2003, Reg. 3(1), Case 5

People who are subject to immigration control can still claim CTC 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.

Currently, the countries covered by such agreements are Algeria, Morocco, San Marino, Tunisia and Turkey.

The requirement to be “lawfully working” in the UK can be satisfied by a person who does not have a restriction on working in the UK and is either:

  • working in the UK; or
  • has retired from work on reaching pension age or given up work to look after children or because of pregnancy, widowhood, sickness or invalidity, an accident at work or an industrial disease.

This exception does not allow entitlement to WTC. This is because WTC is classed as “social advantage” in European law and is therefore outside the scope of these agreements, which deal with “social security” (CTC is classed as social security).