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Official guidance
Tax Credits Manual

TCM0284000 · Specialist areas - complex

  • TCM0284080 · Change of circumstances - complex to non-complex
  • TCM0284120 · Change of circumstances - non-complex to complex
  • TCM0284140 · Specialist areas - Complex International case - identify
  • TCM0284220 · Complex cases - manual payments - issuing
  • TCM0284240 · Complex cases - manual renewal (Info)
  • TCM0284260 · Complex cases - manual renewal (AG)
  • TCM0284280 · Complex cases - manual renewal payments (Info)
  • TCM0284300 · Complex cases - manual renewal payments (AG)
  • TCM0284320 · Complex cases - payment and accounting (Info)
  • TCM0284340 · Complex cases - payment and accounting (AG)
  • TCM0284385 · Complex cases - removing second adult element post award
  • TCM0284392 · Complex cases - renewals - annual declaration - not returned or returned undelivered
  • TCM0284394 · Complex cases - renewals - annual declaration - returned / Unprocessed S17 work list item created
  • TCM0284395 · Complex cases - renewals - National Insurance check
  • TCM0284396 · Complex cases - renewals - customer contact after manual Statement of Account issued
  • TCM0284398 · Complex cases - renewals - income - actual income provided after estimated income
  • TCM0284400 · Complex cases - state nationals covered by international agreements (Info)
  • TCM0284420 · Complex cases - state nationals covered by international agreements (AG)
  • TCM0284440 · Prisoners - change of circumstances (Info)
  1. Specialist areas - complex: contents
  2. Specialist areas - Complex: Complex cases - state nationals covered by international agreements (Info)

TCM0284400 | Specialist areas - Complex: Complex cases - state nationals covered by international agreements (Info)

From HM Revenue & Customs · Tax Credits Manual

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 Union (EU) - entitled to CTC and/or WTC).

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

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