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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Specialist areas: international: Other Member States: Other Member States - request a reimbursement of a family benefit

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020 
  • you follow the guidance in Preparing the case to pay WTC upfront - TCM0288580 and E400 from Other Member State - TCM0288540 
  • you have the correct user roles to follow this guidance See the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits Homepage / selecting ‘R’ on the B&C A-Z index / selecting ‘Roles and Access Process’ / selecting ‘Roles & Access Catalogue’ from the Related links menu
  • you have access to the International Group Database and know how to obtain and update customer information on it
  • you have access to Child Benefit On Line (CBOL) and know how to use it
  • you have set up a manual file
  • replies from the Other Member State (OMS) have been received and assessed after following the guidance in Other Member States - contact - TCM0305100 
  • you are in the correct MU Use TCM0322460 for the correct MU number

Reasons not to follow this guidance

You do not need to follow this guidance if

  • there are no arrears of Child Tax Credit (CTC) to pay
  • you do not have an E-form or a Structured Electronic Document (SED) requesting a reimbursement
  • there is no entitlement to CTC in the reimbursement period
  • the child resides in the OMS with a 3rd party

Background

The European Community Social Security Regulations provide for the adjustment of CTC arrears to take into account any payment made by another member state during a period when they should have been paid by the UK

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

Step 1

If you are dealing with an expired action date or clerical BF date, go to  

If you are dealing with a reply to an enquiry you have made to the OMS, go to  

If none of the above applies, go to  

Step 2

Check that a claim to Child Benefit (ChB) has been made

For how to do this, use TCM1000230 

If a ChB claim has been made go to  

If a ChB claim has not been made go to  

Step 3

Check that the claim to ChB has been awarded

If the ChB claim has been awarded go to  

If the ChB claim has not been awarded go to  

Step 4

Check whether Child Benefit Office (CBO) have paid the reimbursement

Note: CBO will record the following onto the customer ChB account at box J when they pay a reimbursement:

  • a date
  • an amount
  • a serial number

If a date, an amount and a serial number are not shown in the general note box J go[]()to  

If a date, an amount and a serial number are shown in the general note box J then ChB has paid the reimbursement and there is no further action required return to the guidance you were previously following

Step 5

Check the TC648 to see if any arrears of CTC have been paid

If the TC648 shows that no arrears of CTC have been paid, go to  

If the TC648 shows that arrears of CTC have been paid

  • inform the OMS that a reimbursement is not possible using

    • an E001 where the request was made on an E-form
    • a UK-PL if the request was from Poland
    • Follow the guidance Other Member States contact - TCM0305100 
  • send the documents to storage, follow the guidance in TCM0074140 

Note: Where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO)

Step 6

Check whether the E-form at part B or part 13 of the UK - PL form contains enough information to be able to pay a reimbursement

If all the information is available at part B on the E-form or part 13 on the UK- PL form go to  

If all the information is not available at part B on the E-form go to  

If all the information is not available at part 13 on the UK -PL form go to  

Note: Where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO)

Step 7

Calculate the amount to be reimbursed. For how to do this, use TCM1000519 

  • go to  

Note: To decide which exchange rate, use TCM0304450 

Step 8

Check which EEA country has requested a reimbursement

If the EEA country is not Poland go to

If the EEA country is Poland

  • inform the Polish authorities that a reimbursement is possible using a UK -PL form
  • complete the ‘Arrears’ stencil

    • in the name and address columns insert the name and the address of the authority requesting the reimbursement

    Note: The address of the authority requesting the reimbursement may not be the same as the address of the issuing authority

  • Update the International Group Data Base (IGDB). For how to do this, use TCM1000408 
  • Return to the guidance you were previously following for the action you now need to take

Note: Your manager will have a list of the OMS office addresses

Note: Where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO)

Step 9

Inform the OMS that a reimbursement is possible using an E001. Follow the guidance Other Member States- contact - TCM0305100 

  • complete the ‘Arrears’ stencil

    • in the name and address columns insert the name and the address of the authority requesting the reimbursement

    Note: The address of the authority requesting the reimbursement may not be the same as the address of the issuing authority

  • update the International Group Data Base (IGDB). For how to do this, use TCM1000408 
  • return to the guidance you were previously following for the action you now need to take

Note: Your manager will have a list of the OMS office addresses

Note: Where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO)

Step 10

Issue E001 to obtain the missing information from the OMS, follow the guidance Other Member States- contact - TCM0305100 

  • set an action date for 3 months in the future. For how to do this, use TCM1000008 
  • update the TC648 with the action you have taken including the action date you have set for the E001 to be completed
  • BF the manual file and maintain the BF run

Note: Where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO)

Step 11

Check whether the Polish authorities have provided the full name and address of the family benefits office

If the full name and address of the family benefits office is shown at part 13 go to

If the full name and address of the family benefits office is not shown at part 13 make a note on the TC648 that you will need to ask the Polish Authorities for the name and address of the relevant family benefits office go to  

Step 12

Issue UK- PL form to obtain the missing information from the Polish authorities, follow the guidance Other Member States - contact - TCM0305100 

  • set an action date for 3 months in the future. For how to do this use, TCM1000008 
  • update the TC648 with the action you have taken including the action date you have set for the UK - PL form to be completed
  • BF the manual file and maintain the BF run

Note: where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO)

Step 13

On expiry of the action date or BF check the TC648 to see if the OMS have returned the enquiry

If the TC648 states that the OMS have returned the E-form or the UK - PL form go to  

If the TC648 states that the OMS have not returned the E-form or the UK - PL form go to  

Step 14

Check the TC648 to see how many OMS enquiries have been made

If the TC648 shows that a duplicate enquiry has been issued to the OMS go to  

If the TC648 shows that a duplicate enquiry has not been issued to the OMS

  • Issue a duplicate

    • UK - PL form if the OMS is Poland
    • An E001 if the OMS is not Poland
  • follow the guidance Other Member States - contact - TCM0305100 
  • set an action date for 3 months in the future. For how to do this use, TCM1000008 
  • update the manual file with the action you have taken including the action date you have set for the E001 or the UK-PL form to be returned
  • BF the manual file and maintain the BF run

Note: Where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO)

Step 15

Inform the OMS or the Polish authorities that a reimbursement is not possible using

  • an E001 where the request was made on an E-form
  • a UK - PL form if dealing with Poland
  • follow the guidance Other Member States - contact - TCM0305100 
  • update the International Group Data Base (IGDB). For how to do this use, TCM1000408 

Return to the guidance you were previously following for the action you now need to take

Note: Where the request was made using a SED F012 or F013 please contact your Technical Advice Line Officer (TALLO).