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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Specialist areas: international: International (Introduction)

A cross-border or overseas claim will go on to a Verification Failures work list as a residency failure when the customer is residing or working outside the UK. This also applies to Crown Servants posted overseas.

The International team is responsible for assessing all claims relating to Crown Servants posted overseas and claims involving residency or employment in an Other Member State (OMS) of the European Economic Area (EEA).

If the customer or partner has links with OMS, the International team must decide which is the competent state to pay family benefits - either the UK or the OMS. In the UK family benefits are Child Tax Credit (CTC) and Child Benefit.

If the OMS is the competent state, the customer may be entitled to a supplement of UK family benefits if the rates payable in the UK are higher than those paid by the OMS.

If the UK is competent to pay family benefits, it may be necessary to offset any overlapping family benefits paid by OMS against arrears of CTC that cover the same period.

Payment of UK Child Benefit (including any supplement payments) will continue to be administered by Child Benefit Office (CBO).