TCM0306300 - Specialist areas: international: pre-award: international - pre-award claims - EU nationals with no abroad involvement
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 where
you are dealing with a case that is ‘Award Issued’
the claim has some form of abroad involvement
at least one customer is not an EU national.
Checklist
you follow the guidance in TCM0306100
you will the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu
TCM0306100 - Specialist areas: international: pre-award: international pre-award claims - initial action
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
you are dealing with a case that is ‘Award Issued’ or there is a current award in payment.
Checklist
you have the correct user roles to follow this guidance.
you are in the correct MU. Use TCM0322460 for the correct MU number
you know the nationality of the customers. You can get this from NIRS.
TCM0304400 - Specialist areas: international: miscellaneous: EU involvement - adding a child or qualifying young person post award
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 award is not at status ‘Award issued’
the child or young person has been excluded from the award. For how to do this, use TCM1000241.
Checklist
you have the correct user roles to follow this guidance.
you are in the correct MU. Use TCM0322460 for the correct MU number
TCM0305300 - Tax Credits Manual - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
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)