Isle Of Man And Channel Islands (Info)

The Isle of Man and Channel Islands are not part of the UK

Claimants who are both living and working in the Isle of Man or the Channel Islands are not entitled to claim tax credits and the claim should be rejected, with the exception of Crown Servants who are posted there.

However, claimants who are living and working in the Isle of Man or Channel Islands may not know this and may have put on their claim that they are living and working in the UK. If you have any doubts on whether the claimant or partner satisfies the residency criteria

• Refer these cases to the European Economic Area (EEA) Team (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Then

• Use Function MAINTAIN WORKLIST to transfer the work list items to the European Economic Area (EEA) Team (formerly known as the Complex Case Team) MU. See the MU Table for the correct MU number