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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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European Law: Article 59 of Regulation (EC) 987/2009 - Rules applicable where the applicable legislation and/or the competence to pay family benefits changes between Member States within a calendar month.

Article 59 of Regulation (EC) 987/2009

Where there is an award of family benefits and during that award competency and/or applicable legislation changes between Member States:

  • the Member State that was paying at the start of the month during which the change of competency and/or applicable legislation occurred must continue to pay until the end of that calendar month; and
  • must notify the other Member State of the date that payment of family benefits will cease, or has ceased, and
  • the Member State to which competency and/or applicable legislation has switched to, is competent to pay family benefits from the start of the next calendar month following the change.