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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Entitlement: Immigration rules: Transitional rules: nationals of ECSMA and Social Charter countries

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

Nationals of States which have ratified the European Convention of Social and Medical Assistance or the Council of Europe Social Charter” are generally only able to claim WTC while they are subject to immigration control (see TCTM02107

Presently, the States that have ratified those agreements are Croatia and Turkey, as well as all the EEA states. However, since nationals of the EEA States cannot, in the UK be persons subject to immigration control, that general ruling only applies to Croatian and Turkish nationals.

However, Turkish and Croatian nationals are also able to claim CTC where -

  • the award of CTC will begin on or after 6 April 2004; and
  • immediately before the CTC award begins, the claimant was (or would have been, on the making of a claim) entitled to either a child allowance; or a family or disabled child premium

as part of an award of income support or income based jobseekers allowance