TCTM09376 - Decision Making, Joint or Single claims, Couples where only one partner is in the UK: Migrant workers, and how EU Law affects joint claims
The following examples show how the rules – set out in TCTM09374 – applies where a couple who are either:
- A UK, EU, EEA-EFTA or Swiss national, where one partner lives and works in the United Kingdom (UK) whilst the other partner and children reside in an EU State, EEA-EFTA State (Iceland, Liechtenstein and Norway), or Switzerland; or
- UK or Irish national moving between the UK and the Republic of Ireland; and
how they should claim tax credits, either singly or jointly depending on different circumstances.
Example 1: Migrant worker - only one partner working in UK
Johannes, a German national, comes to live and work in the UK, whilst his partner, Moira, remains in Germany with their children. Moira does not work.
In this example, Johannes and Moira must make a joint claim for tax credits and HMRC will treat their claim for WTC and CTC differently.
WTC
As Johannes is living and working in the UK, he is ordinarily resident in the UK while he is working in the UK. Moira lives in Germany, so must not be treated as present or ordinarily resident in the UK. HMRC will treat their claim for WTC as a single claim made by Johannes.
CTC
Johannes is entitled to UK family benefits (CTC and Child benefit) his family members living in Germany, as if they were living in the UK. Moira and the children living in Germany must be treated as if they all lived in the UK. HMRC will treat their claim for CTC as a joint claim.
Example 2: Migrant Worker - One partner works in the UK, other starts work in the EEA
Using example 1 above, if Moira starts work in Germany, Johannes and Moira must still make a joint claim for tax credits. HMRC will treat the claim for CTC as a joint claim and the claim for WTC as a single claim made by Johannes.