TCM0038120 - Changes - death (child): Death of a child - new claims (AG)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
To deal with new claims that also notify you of the death of a child or young person, consider steps 1 to 21.
Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.
Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.
You don’t need to follow this guidance if
the claim has been awarded
the claim has been withdrawn.
Background
The Rule 12 pre-award residency verification failure MU is populated when the customer tells us on their tax credits claim form any combination of the following
they are subject to immigration control
they live outside the United Kingdom (UK)
they work outside the UK.
Different specialist teams will work the Rule 12 verification failure depending on the nationality of the customers and what caused the Rule 12 verification failure.
Note: for customers who are UK nationals follow the UK national route in this guidance.
which country the customer is from (from form TC648)
which tax credits are due, use TCM0320300 (Non-European Union (EU) - entitled to Child Tax Credit (CTC) and/or Working Tax Credit (WTC). Where the customer is entitled to
CTC only, the customer has children and is employed, go to Step 5.
CTC only, the customer has children and is not employed, go to Step 7.
WTC only, the customer has children and is in work, go to Step 5.
WTC only, the customer does not have any children and is employed, go to Step 7.
Note: Where the customer is entitled to WTC only and has children, they are entitled to any child care element and only have to work 16 hours or more a week.
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
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