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.
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
TCM0304100 - Specialist areas: international: miscellaneous: address changed to non-UK / non-EU - temporary or permanent
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Checklist
Before you follow this guidance make sure
you have 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
you are in the correct MU. See TCM0322460 for the correct MU number