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HMRC internal manual

Tax Credits Manual

Changes - work (general A-M): Address/work change - country outside UK (AG)

Background

A customer may report a change of circumstances where they are going to

  • live outside the United Kingdom (UK)
  • work outside the UK
  • both live and work outside the UK.

If a customer reports that they are going to live or work outside the UK, you must not attempt to capture the change on the computer, but refer the case to the International Team who will process the change. Use TCM0322460 for the correct MU number.

Note: The Isle of Man and the Channel Islands are not part of the UK or EEA.

Guidance

If the customer is going to live or work outside the UK, consider steps 1 to 4.

Step 1

Before you follow the guidance in this Action Guide, follow the guidance in TCM0138020.

  • If the customer is going to live or work in the EEA, refer the case to the International Team. Use TCM0322460 for the correct MU number, go to Step 2.
  • If the customer is going to live or work in the Rest of the World, follow the guidance inTCM0304100.

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Step 2

Complete form TC649 with the following information

  • customer’s name
  • customer’s NINO
  • contact telephone number, if known
  • any other changes reported in addition to the change of address or employer
  • the full address including the country the customer is going to live in. This is essential
    • where the customer is going to work for a UK employer abroad, note the details of the employer
    • where the customer is going to be self employed in the UK
  • the effective date of the change
    Note: If you do not have all the above information complete the TC649 with as much information available.
    then
  • send form TC649 to the International Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . Use TCM0322460 for the correct MU number
  • go to Step 3.

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Step 3

Use Function MAINTAIN HOUSEHOLD NOTES to record the action you have taken

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

then

Step 4

Close the document on DMS. For how to do this, use TCM1000037.