Chapter TCM0320340

Published date09 April 2016
Record NumberTCM0320340
CourtHM Revenue & Customs

Paid work
Payment discrepancy
Permanent right of residence in the UK
Personal Acting Body
Polyandrous marriage / Polygamous marriage
Posted worker
Potential match
Power of attorney
Previously employed people with children in formal education in the UK
Provisional award

Paid work

This means any work that the customer does for, or in expectation of, payment.

Paid work means

  • work for an employer in return for wages, salary or some other measurable reward. The payment may be made in payment or in kind
  • (if the person is a self-employed earner) work carried out for reward or profit (other than as an employed earner).
Payment discrepancy

Payment discrepancies can occur for a customer or an employer and will be for one of the following reasons

  • there’s an accounting event recorded on the Payments Made Framework (PMF) that hasn’t a matching posting on the tax credits computer
  • there’s a posting on the tax credits computer without a matching event on PMF
  • there’s a matching accounting event recorded on both PMF and the tax credits computer but the amount recorded differs on each system.

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Permanent right of residence in the UK

The following have the right to reside in the United Kingdom (UK) permanently

  • an EU national or Swiss national who has resided in the UK and has had a right to reside here for a continuous period of five years
  • a family member of an EU national or Swiss national who are not an EU national or Swiss national themselves but who has resided in the UK with the EU national or Swiss national and that person has a right to reside here for a continuous period of five years
  • an EU national worker or self-employed person who has ceased activity

Note: A person satisfies this condition if they cease to work (employed or self-employed) in the UK and if they have either

  • reached pension age on the date that they cease to work in the UK or have ceased work (as a worker) to take early retirement. In addition to the above they must have pursued their activity as a worker or self-employed person for at least 12 months prior to ceasing work and have lived continuously in the UK for at least 3 years
  • stopped working in the UK as a result of permanent incapacity for work and they either resided in the UK continuously for two years or more or the incapacity was the result of an accident at work or an occupational disease that entitles them to a pension payable in full or in part by a UK institution

Note: If the person states they are a...

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