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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Specialist areas - Complex International case - identify

The International Complex and UK Complex Team are responsible for all claims listed under ‘Types of cases worked by the International Complex Team’ and ‘Types of cases worked by the UK Complex Team’.

Note: Complex cases are claims that are paid manually to make sure the correct rate of entitlement is paid. Only cases that cannot be paid the correct entitlement on the tax credits computer and need to be paid and maintained manually are treated as complex. Not all cases dealt with by the International Team become complex.

Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian / Data Security Team for advice.

Before carrying out any work on a case, check if it is

  • complex or international case currently being worked on by the International Complex or UK Complex Team

Note: Post award Complex or International cases that are being worked or have previously been worked by the International Complex or UK Complex Team can be identified by the Complex Case signal and / or an appropriate International Complex or UK Complex Team message on Household Notes.

Note: Pre-award Complex or International cases that are being worked by the International Complex or UK Complex Team may be identified by an appropriate International Complex or UK Complex Team message on Application Notes. Pre-award cases will not have a complex case signal set on them because this signal can only be set once the case is post award and has been identified as being complex.

  • a potential complex or international case falling into one of the categories listed below that is not being currently worked on by the International Complex or UK Complex team but needs to be referred to them for their action
  • a case requiring Right to Reside (RTR) action

Note: This will be a case where at least one customer is an EEA national (excluding United Kingdom nationals).

and there is not a message on

* Application Notes or Household Notes confirming that any right to reside action has been taken
* Application Notes or Household Notes indicating that there is ongoing right to reside action
* Household Notes specifying that the change you are dealing with should not be processed and instead be referred to the International Complex or UK Complex Team
  • a child living abroad

    • add a note to the free format screen with details from form TC655 of
    • the full name and address of the person the child lives with in the other member state
    • their relationship to the child

Note: These details are only required where the child is living abroad.

* send form TC655 to storage. Follow the guidance in [TCM0074140](https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0074140)

then

  • transfer the work item to the appropriate International Complex or UK Complex team Management Unit (MU). Use TCM0322460 for the correct MU number
  • send any case papers to the appropriate International Complex Team or UK Complex Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Note: Do not set the complex case signal. The International Complex or UK Complex team will do this upon receipt of the case, where appropriate.

Note: If you are dealing with an incomplete work list item and you have identified that the claim is a potential complex case, complete all your action and store the partially captured information before transferring the worklist item to the appropriate International Complex or UK Complex team MU. Use TCM0322460 for the correct MU number.

If the case is complex and debt-related, you will need technical advice from the International TAL, send an email to TCO International, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) with details of your query. Once a reply has been received, continue to work the case as normal.

If the case is complex and a complaint case, continue to work it as normal.

If the case is complex and a complaint, you will need technical advice from the International TAL, send an email to TCO International, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) with details of your query. Once a reply has been received, continue to work the case as normal.

If you are dealing with a custodial case or a case that has been returned RLS with an abroad address and the complex case marker is set, forward the case papers to the International Complex teams for their action.

If you are dealing with a custodial case or a case that has been returned RLS with an abroad address and the complex case marker is not set, the case can be actioned as normal without the need to refer to the International Complex teams.

Types of cases worked by the International Complex Team

From 06-04-2009 any joint claim for Working Tax Credit (WTC) only where one of the customers only is subject to immigration control and does not have leave to enter or remain in the UK and does not satisfy any of the exemptions from immigration control exclusion.

From 06-04-2010 any joint claim for Working Tax Credit (WTC) only where one of the customers only is subject to immigration control and is not a national of the Former Yugoslav Republic of Macedonia, or Turkey.

From 01-07-2013 any joint claim for Working Tax Credit (WTC) only where one of the customers only is subject to immigration control and is not a national of Croatia.

Right to reside cases

All cases where at least one customer is an EEA national (excluding United Kingdom nationals).

European Economic Area (EEA) cases

  • any cross-border / family supplement cases
  • any migrant workers, including A2 or Croatian National customers where any of the household is living and / or working in the EEA
  • any temporary or permanent absences for customers leaving the UK
  • all Crown Servants posted overseas outside the UK where the non-Crown Servant partner is living with them and employed in the country of posting.

Note: Do not refer renewal work list items on cases where there is not a complex case signal present.

Rest of the world cases

  • any Nationals of States covered by International Agreements - for example, non-European Economic Area (CTC only) and non-European Economic Area (WTC only) customers (use TCM0320300 for definitions)
  • any temporary or permanent absences for customers leaving the UK
  • EEA, including any A2 or Croatian national customers where any of the household is living outside the UK and EEA.

Note: Do not refer renewal work list items on cases where there is not a complex case signal present.

Note: Do not lift the payment suspension signal on these cases unless you are instructed by the International Complex Team.

Types of cases worked by the UK Complex Team

  • polygamous or polyandrous marriages where the marriage has been conducted outside the UK, in a country which recognises these marriages, and these marriages took place at the same time
  • cases with more than 18 children
  • a joint claim for Working Tax Credit (WTC) where one of the customers is in prison either on remand or serving a custodial sentence of 12 months or more and there are no children on the claim
  • tax credits customers working 16 hours or more weekly and in receipt of income-related Employment and Support Allowance (ESA(IR)).

Types of cases not worked by the International Complex or UK Complex Team

Cases where a tax credit customer is working 16 hours or more weekly

  • but their partner is in receipt of ESA (IR)
  • but their partner is in receipt of Pension Credit
  • and they (or their partner) are in receipt of JSA
  • and they (or their partner) are in receipt of IS.

Note: Do not lift the Payment Suspension signal on these cases unless you are instructed to do so by the UK Complex Team.

Note: Appeals for complex cases as defined above are dealt with by the Appeals Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Types of cases not worked by the International Complex or UK Complex Team

  • ‘no fixed abode’ cases
  • manual payments except complex manual payments.

Note: The Manual Payments team will work these.

Note: Appeals for complex cases as defined above are dealt with by the Appeals Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)