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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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