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TCM0304350 - Tax Credits Manual - HMRC internal manual

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 ....

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TCM0304300 - Tax Credits Manual - HMRC internal manual

UK state pension
the customer lives in Norway, Iceland and Liechtenstein or Switzerland. For these countries you will need to contact your Technical Advice Line Liaison Officer (TALLO) for further advice.
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 / Data Security Team for advice.
Background
A European Union (EU) national in another Member State can claim family benefits for a deceased worker under Article 67, 68 and 69 of European Community (EC) Regulation 883/04.
EC Regulation 883/04 came in force on 1 May 2010 and applies to nationals of the UK, Denmark, Sweden, Republic of Ireland, France, Germany, Spain, Portugal, Netherlands, Austria, Belgium, Finland, Italy, Luxembourg, Greece, Estonia, Latvia, Lithuania, Poland, The Czech Republic, Slovakia, Hungary, Slovenia, Cyprus, Malta, Bulgaria and Romania residing in EU member s ....

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