TCM0284340 - Specialist areas - Complex: Complex cases - payment and accounting (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 payments and accounting for complex cases, consider steps 1 to 8.
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.
TCM0284400 - Specialist areas - Complex: Complex cases - state nationals covered by international agreements (Info)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Customers who are subject to immigration control can still claim WTC (but not CTC) if they are
nationals of states that have ratified the European Convention of Social and Medical Assistance or the 1961 Council of Europe Social Charter
and
lawfully present in the UK.
Customers who are subject to immigration control can still claim CTC (but not WTC) if they are