TCM0304350 - Specialist areas: international: miscellaneous: derived rights
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Checklist
you are in the correct MU. Use TCM0322460 for the correct MU number
you have access to the International Group Database (IGDB) and know how to obtain and update customer information on it
you have the correct user roles, to follow this guidance.
Background
An EU national living in the EU Member State can claim a derived right to child tax credits (CTC), provided that they are the natural or legal person maintaining a child of another EU national who is
you will need the correct user roles to follow this guidance.
you are in the correct MU, follow TCM0322460 for the correct MU number.
Guidance
Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian for advice.
Note: Where the entitlement conditions for CTC
are not satisfied at the date of claim
and
are satisfied on a date, the later date being after the date of claim but not later than the date on which the decision is being taken
an award of CTC should be made from the later date.
If you are dealing with a claim for the first time, go to Step 2.
If you are dealing with an expired action date for a TC1125, go to Step 4.
If you are dealing with a returned TC1125, go to Step 5.
If you are dealing with a reply from the United Kingdom Border Agency (UKBA) or National Document Verification Team (NDVT), go to Step 6.
If you have received a NINO from Specialist Tracing Unit (STU) or the BF has expired on your request, go to Step 22.
Step 2
access function ‘Manage Verification Failures’ to check the following information
the nationality of the customer or customers on the tax credit claim, use NIRS or the ‘Application Notes’ for any entries that will help
On receipt of the TC600
manually capture the claim. Follow step 1 of the guidance in TCM0062140 then return to this guidance
Note: Where both customers have a NINO or NONO you need to select ‘Store’ when you access the ‘Summary Screen’.
Note: Where one or both customers do not have a NINO or NONO you can select ‘Process’ as this will create a verification failure.
set up a manual file and record on form TC648
check the claim to see if the customer is present and ordinarily resident in the UK. Follow the guidance in TCM0128120.
If the customer is present and ordinarily resident in the UK, go to Step 3.
TCM0306200 - Specialist areas: international: pre-award: international pre-award claims - Crown servants
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Reasons not to follow this guidance
Neither customer on the claim is a Crown Servant or NAFFI Worker.
Checklist
Background
Note: This guidance does not include Crown Servants posted overseas whose partner is a non-UK national who does not have a National Insurance number.
If both the Crown Servant and partner are non-European Union (EU) nationals - for example, a Ghurkha married to a Nepalese - the claim should be referred to the Persons from Abroad Team (PFA) for them to consider residency.