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TCM0078620 - Tax Credits Manual - HMRC internal manual

If it’s a single claim by one customer, go to Step 6.
If it’s a joint claim by two customers, go to Step 8.
Step 6
Use Function MANAGE VERIFICATION FAILURES to check which residency rules the customer has failed verification on. To do this
select the record you want to investigate
select [Investigate]. You will be taken to the Investigate Verification Failure screen
check which residency rules the customer has failed verification on
Note: Check Household Notes to check if the claim has already been referred to the Persons From Abroad (PFA) Team or International Team. If the claim has been referred to the ....

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TCM0287020 - Tax Credits Manual - HMRC internal manual

TCM0287020 - Specialist areas: international: International (Introduction)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
A cross-border or overseas claim will go on to a Verification Failures work list as a residency failure when the customer is residing or working outside the UK. This also applies to Crown Servants posted overseas.
The International team is responsible for assessing all claims relating to Crown Servants posted overseas and claims involving residency or employment in a Member State of the European Union (EU).
If the customer or partner has links with an EU Member State, the International team must decide which is the competent state to pay family benefits - either the UK or the EU Member State. In the UK family benefits are Child Tax Credit (CTC) and Child Benefit. ....

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