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Check the TC648 to see if any arrears of CTC have been paid If the TC648 shows that no arrears of CTC have been paid, go to Step 6 If the TC648 shows that arrears of CTC have been paid inform the EU Member State that a reimbursement is not possible using an E001 where the request was made on an E-form a UK-PL if the request was from Poland Follow the guidance European Union Member States contact - TCM0305100 send the documents to storage, follow the guidance in TCM0074140 Note: Where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO)

TCM0305100 - Specialist areas: international: European Member States: European Member States - contact 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 You do not need to follow this guidance if the relevant E Form or Structured Electronic Document (SED) has already been sent to the European Member State . Checklist Before you follow this guidance, make sure you know which European Member State authority you are sending the E Form or SED to. Required information PESEL...

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/...