CCM20030 - Migrant Workers: Migrant Workers from outside of Europe

To be eligible for tax credits, migrant workers from outside of Europe (commonly known as the 鈥淩est of the World鈥�), as well as satisfying the residency rules, must show that they are not subject to immigration control or are covered by an exception to the general exclusion rules.

They must

  • be free from UK immigration control rules or be covered by an exception to the general exclusion rules for claiming CTC or WTC - TCTM02100 and TCTM02070
  • be Present in the UK - CCM20060 and TCTM02020 and TCTM02070
  • be ordinarily resident in the UK - CCM20070 and TCTM02020 and TCTM02070
  • have a 鈥淩ight to Reside鈥� (R2R) in the UK - CCM20080 and TCTM02024 and TCTM02070

If you are unable to verify residency from following the current guidance, you can request further information from the UKBA to help you make a decision - CCM3260

In addition to satisfying the immigration and residency rules, the customer must satisfy all the normal entitlement rules for CTC and WTC.