Handling Claims For WTC From Cross Border (Migrant) Workers (Info)

There is an Action Guide for this subject, click on 'Next Page' to access it

If a claimant lives outside the UK, but enters the UK for work purposes and is not accompanied by their family, they are considered to be a migrant worker. You will need to consider their claim to Working Tax Credit ( WTC).

For WTC purposes, only those elements in respect of the claimant working in the UK would be payable. No elements in respect of other family members would be paid. This is because the family members are not present in the UK.

In these cases as payment of WTC is only made in respect of the person working inside the UK, no income in respect of any second adult should be taken into account.

WTC is social advantage and does not fall to be treated as a family benefit in the same way as Child Tax Credit ( CTC)

CTC will continue to be paid to the main carer. The childcare element will be paid in these cases where the childcare provider used by the claimant satisfies all criteria set out in the domestic legislation and the care is provided in the UK. For further information, follow the guidance in Childcare Element Of WTC

All cross border / overseas claims for tax credits are assessed by Tax Credit Office, Northern Ireland International Claims Processing Section (ICPS).

The action taken by the ICPS must be made on new claims and change of circumstances on the same working day to ensure that no computer payments are made and the computer reminder cycle is appropriately managed.