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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Changes - work (general N-Z): No longer lives/works in UK (Info)

A customer may contact TCO to report a change of circumstances when they are going to

  • live outside the United Kingdom (UK)
  • work outside the UK

or

  • both live and work outside the UK.

A customer may be going to

  • live and/or work outside the UK but within the European Economic Area (EEA) EEA (known as ‘movement between Member States of the EEA’)

or

  • live outside the EEA.

A customer who is going to live or work in another member state of the EEA may still be entitled to tax credits. These cases will be dealt with by the International team. Use TCM0322460 for the correct MU number.

Customers going to live and/or work in the EEA

If a customer reports that they are going to live and/or work in another member state of the EEA, you mustn’t attempt to capture the change on the computer. You must refer the case to the International team, which will deal with the change. Use TCM0322460 for the correct MU number.

Customers going to live and/or work outside of the EEA

If a customer reports that they are going to live and/or work outside the EEA, you must capture the change on the computer and then refer the case to the International team. Use TCM0322460 for the correct MU number.

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

There is an Action Guide for this subject, select TCM0050080 to access it.