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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Specialist areas: international: pre-award: international - pre-award claims - EEA nationals with no abroad involvement

Reasons not to follow this guidance

You do not need to follow this guidance where

  • you are dealing with a case that is ‘Award Issued’
  • the claim has some form of abroad involvement
  • at least one customer is not an EEA national.

Checklist

Before you follow this guidance, make sure

  • you follow the guidance in TCM0306100 
  • you will the correct user roles to follow this guidance. Use 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 are in the correct MU. Use TCM0322460 for the correct MU number.

Required information

Obtain the nationality of all customers on the claim using information held on NIRS

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 or Data Security Team for advice.

Step 1

If you are working an incomplete,go to .

If you are working a verification failure,go to .

If you are dealing with an expired action date or clerical BF date where you are awaiting a claim going into award, go to .

If you are dealing with a reply to enquiries you have made, go to .

If you are dealing with an expired action date or clerical BF date where you have made enquiries with a customer, go to .

If any other circumstances apply, go to .

If you are dealing with an application from a Slovakian national, go to .

If you are dealing with a reply/no reply to your enquiries from a Slovakian national, go to .

If you are dealing with a reply from the Slovakian authorities or the Slovakian authorities have not replied, go to .

Step 2

On the ‘Applicant 1’ screen, select ‘Ch’ from the toolbar.

If there are not any children on the claim, go to .

If there are any children on the claim, go to .

Step 3

Check whether the customer is Ordinarily Resident due to them being in registered or authorised employment and whether you have enough information for you to conduct the Right To Reside (RTR) test for EEA nationals. Follow the guidance in TCM0307300.

If you have all the information you need to conduct the RTR test, go to .

If you do not have all the information you need to conduct the RTR test

  • make a note on TC648 of any information needed
  • go to .

Step 4

Phone the customer to obtain the information you need. Follow the guidance in TCM0094080.

If you obtain all the missing information from the customer, go to .

If you do not obtain all the missing information from the customer, go to .

Step 5

Send form B&C Int1 to confirm and RTR status

  • select all the linked work list items for the claim you are working. For how to do this, use TCM1000004 
  • set an action date on each linked work list item for 30 days in the future. For how to do this, use TCM1000008 
  • transfer all linked work list items to the appropriate BF MU
  • update Application Notes with standardised message IA01 and IA02 from TCM0160040. For how to do this, use TCM1000028 
  • note the action you have taken and record the BF date on the manual file and maintain the BF run
  • make a note of the guidance and step you will worked on form TC648
  • take no further action.

Note: Where you are dealing with an application from a Slovakian national, note the B&C Int1 with team details and BF for 5 weeks.

Send form B&C Int2 to the Slovakian authorities, go to .

Note: The Slovakian authorities will not reply to every B&C Int2. They will only inform the Department when their enquires show that the Slovakian national, or the family, are residing in Slovakia.

Step 6

If you have received all the information you need, go to .

If you have not received all the information you need, go to .

If your enquiry has been returned undelivered, follow the guidance in TCM0184220.

If you have received a reply to the B&C Int2 from the Slovakian authorities, go to .

If you have received a reply to your enquires from a Slovakian national, go to .

If you have not received a reply to your enquiries from a Slovakian national, go to .

Step 7

Disallow claim

  • update Application Notes with appropriate standardised message
  • follow guidance in TCM0070100 
  • take no further action.

Note: In Slovakian cases complete the referral spread sheet and send to CBO.

Step 8

Using the information you have, check if the customer is Ordinarily Resident by passing the RTR test

  • use the Rules Based Service - International RTR test. For how to do this, use TCM1000035.

If the customer had RTR at the effective date of claim, go to .

If the customer did not have RTR at the effective date of claim

  • note on TC648 that the customer does not have a RTR at the effective date of claim
  • go to .

Step 9

Disallow the claim as the customer can not be treated as being ordinarily resident for WTC and the WTC claim should be disallowed

  • update Application Notes with the appropriate standardised message
  • follow guidance in TCM0070080 
  • issue form TC1102 to the customer
  • take no further action.

Step 10

Consider if the customer has a continuous RTR from the effective date of the WTC claim.

If customer has RTR continuously from effective date of claim

  • input ‘SM’ note ‘Applicant(s) are ordinarily resident from date of claim as (then reason)’
  • go to .

If customer does not have RTR continuously from effective date of WTC claim

  • make a note on TC648 of the effective date of WTC claim and the dates the customer is ordinarily resident from
  • input ‘SM’ note ‘Applicant(s) are ordinarily resident (date of RTR) as (then reason)’.

Note: Where there is more than one period of no right to reside, you must note all dates where customer has, and does not have, the RTR from the effective date of claim up until the day you are working the case.

  • contact your Technical Advice Line Officer (TALLO) for further advice.

Step 11

On the ‘SM’ screen, check whether there are entries in the ‘Repair Summary’ box.

If there are entries in the repair box 

  • Phone the customer to obtain the information you need. Follow the guidance in TCM0094080 

Note: At Step 7 where you are unable to contact the customer by phone return to this step.

  • go to .

If there are no entries in the repair box, go back to .

Step 12

If you obtain all of the missing information from the customer,go to .

If you do not obtain all the missing information from the customer,

  • issue B&C 1 / TC664 to the customer for the missing information
  • leave summary and free format notes as required
  • transfer case to MU 29846. For how to do this, use TCM1000023 
  • set BF date on case to await corres return
  • take no further action.

Step 13

On the ‘SM’ screen, select ‘ok’

If the message ‘The information captured indicates that the application may be ineligible. This application may be rejected’ displays

  • select ‘Process’
  • go to .

If the message ‘Application will be processed. Do you wish to proceed?’ displays

  • select ‘Process’
  • go to .

Step 14

Check what Verification Failures are present on the claim. For how to do this, use TCM1000020.

Note: Where you have processed an Incomplete, it may take 24 hours for a verification failure to be created.

If there are not any verification failures, go to .

If there is a Rule 12 verification failure, go to .

If there is any other verification failure present, go to .

Step 15

If the Rule 12 verification failure has been caused by the customer stating that they are not a UK national, go to .

If the Rule 12 verification failure has been caused by another reason, contact your TALLO for further advice.

Step 16

If the customer who has the Rule 12 verification failure is an EEA national, A2 national or a Croatian national, go to .

If the customer who has the Rule 12 verification failure is not an EEA national, A2 national or a Croatian national, contact your TALLO for further advice.

Step 17

Manually verify the Rule 12 Verification Failure

  • change the tick in either the ‘UK National’ field to correct the customer’s details
  • access ‘Manage Verification Failures’ screen
  • select ‘Change Verification’
  • in the ‘Reason’ field, enter the message ‘R12 manually verified, Applicant is (country) national’
  • select ‘OK’
  • select ‘OK’
  • update the manual file with the action you will taken
  • go to .

Step 18

BF the manual file to await the claim going ‘Award Issued’

  • set a BF date on the manual file of three days in the future and maintain the BF run
  • take no further action.

Step 19

Consider what verification failures are present on the claim.

If there is only a Rule 1 verification failure, go to .

If there is only a Rule 2 verification failure, go to .

If there are any other verification failures

  • follow the appropriate guidance for those verification failures
  • go to .

Step 20

Update Application Notes with the appropriate Standardised Message in the range IA04 to IA17 from TCM0160040. For how to do this, use TCM1000028 

Transfer the worklist item to the relevant MU. Use TCM0322460 for the correct MU. For how to do this, use TCM1000023.

  • go to .

Step 21

BF the manual file to await the claim going ‘Award Issued’

  • set a BF date on the manual file of four weeks in the future and maintain the BF run
  • take no further action.

Step 22

Check if you have enough information for you to conduct the RTR test for EEA nationals. Follow the guidance in TCM0307300.

If you have all the information you need to conduct the RTR test, go to .

If you do not have all the information you need to conduct the RTR test 

  • make a note on form TC648 of any information needed
  • go to .

Step 23

Phone the customer to obtain the information you need. Follow the guidance in TCM0094080.

If you obtain all the missing information from the customer, go to .

If you do not obtain all the missing information from the customer, go to .

Step 24

Send forms TC841 to confirm and RTR status

  • select all the linked work list items for the claim you are working. For how to do this, use TCM1000004 
  • set an action date on each linked work list item for 30 days in the future. For how to do this, use TCM1000008 
  • transfer all linked work list items to the appropriate BF MU
  • update Application Notes with standardised message
  • note the action you have taken and record the BF date on the manual file and maintain the BF run
  • make a note of the guidance and step you will worked on form TC648
  • take no further action.

Step 25

Update Application Notes with the appropriate Standardised Message in the range IA04 to IA17 from TCM0160040. For how to do this, use TCM1000028 

  • transfer the worklist item to the relevant MU. Use TCM0322460 for the correct MU. For how to do this, use TCM1000023 
  • go to .

Step 26

BF the manual file to await the claim going ‘Award Issued’

  • set a BF date on the manual file of four weeks in the future and maintain the BF run
  • make a note of the guidance and step you will worked on form TC648
  • take no further action.

Step 27

If you are dealing with a WTC only claim that did not have any outstanding verification failures, go to .

If you are dealing with a WTC only claim that had outstanding verification failures, go to .

If you are dealing with a claim for both CTC and WTC that did not have any outstanding verification failures, go to .

If you are dealing with a claim for both CTC and WTC that had outstanding verification failures, go to .

Step 28

Check if the status of the claim is now ‘Award Issued’. For how to do this, use TCM1000118.

If the claim is ‘Award Issued’, go to .

If the claim is not ‘Award Issued’, go to .

Step 29

Update Application Notes.

If the claim is WTC only

  • update Application Notes with the appropriate Standardised Message in the range IA04 to IA17 from TCM0160040. For how to do this, use TCM1000028 
  • issue form TC843 to customer
  • go to .

If the claim is for WTC and CTC

  • update Application Notes with the appropriate Standardised Message in the range IA04 to IA17 from TCM0160040. For how to do this, use TCM1000028 
  • issue form TC843 to customer
  • go to .

Note: Where the person who has RTR is the partner of a UK national, you do not need to issue form TC843.

Step 30

Send the documents to storage. Follow the guidance in TCM0074140.

  • take no further action.

Step 31

If the claim has not been BF’d at least twice and was BF’d for three days, go to .

If the claim has not been BF’d at least twice and was BF’d for four weeks, go to .

If the claim has been BF’d twice or more and was BF’d for three days, contact your TALLO for further advice

If the claim has been BF’d twice or more and was BF’d for four weeks, contact your TALLO for further advice.

Step 32

Check if the status of the claim is now ‘Award Issued’. For how to do this, use TCM1000118.

If the claim is ‘Award Issued’, go to .

If the claim is not ‘Award Issued’, go to .

If the claim has been disallowed, take no further action.

Step 33

Does the B&C Int2 confirm the information that we hold.

If the B&C Int2 confirms the information that we hold

  • go to  
  • complete the referral spreadsheet and send to CBO
  • take no further action.

If the B&C Int2 does not confirm the information that we hold. Follow the guidance in TCM0304130.