If you are dealing with a new settlement case, go to Step 2.
If you are dealing with a returned form TC621, go to Step 6.
If the BF date for form TC621 has expired, go to Step 16.
If you have received a letter from the customer withdrawing from a settlement agreement, go to Step 16.
If the BF date for a form TC622 has expired, go to Step 17.
Step 2
Check the form WTC/AP or the Appeal letter and identify the reason why the customer is appealing
check if the decision they are appealing against is correct. To do this obtain all relevant evidence by checking some or all of the following
TCM0307300 - Specialist areas: international: right to reside: right to reside - establish if there is enough information
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
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 or Data Security Team for advice.
Step 1
Note: When considering the Right to Reside test in a joint claim, you should take the circumstances of both people into account. For example, if a customer is subject to the Right to Reside test but does not pass, but has a partner who has the right to reside, they could pass the Right to Reside test on this basis.
TCM0307100 - Specialist areas: international: right to reside: right to reside - general
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 customer is not a European Union (EU) national, A2 national or a Croatian national.
Checklist
you know the nationality of the customer and whether they are employed or self-employed
you follow the guidance in TCM0307300
you will the correct user roles to follow this guidance.
you are in the correct MU. Use TCM0322460 for the correct MU number.
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
If any of the other children or young persons live abroad
using the SEES ‘Tax Credits Entitlement Calculator’ calculate the customer’s entitlement to take into account the change of circumstances. For how to do this, use TCM1000089
complete the manual calculation sheets
complete manual award notices and issue to the customer. For how to do this, use TCM1000538
update Household Notes with the message II14 from TCM0160040. For how to do this use TCM1000001
update Household Notes with the message NC39 from TCM0164020. For how to do this use TCM1000001
update the IGDB. For how to do this, use TCM1000408