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HMRC internal manual

Tax Credits Manual

Specialist areas: international: pre-award: international pre-award claims - rest of the world

Reasons not to follow this guidance

If you have a claim and the only form of abroad involvement is a child living in a Rest of the World country (RoW).

  • you are dealing with other Member States, using the definitions of European Economic Area (EEA) members.

Checklist

Before you follow this guidance, make sure

  • you follow guidance in TCM0306100 and TCM0320420
  • you have 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 & Access Process’, selecting ‘Roles & Access Catalogue’ from the related links menu
  • you are in the correct MU. Use TCM0322460 for the correct MU number.

Background

Rest of the world cases are where one or two claimants have ticked that they normally live outside of the UK and EEA or leave the UK for a country outside of the UK and EEA or work outside of the UK or EEA.

Children living abroad in a Rest of the World (RoW) country. If you have a claim and the only form of abroad involvement is a child living in a Rest of the World country, please contact your Tallo.

Example: Claimant 1 of a couple moves to Singapore to work. The absence is not temporary and none of the exceptions apply. Claimant 2 remains in the UK with the children. In this case claimant 2 should submit a single claim. Therefore, if one or more customers have ticked that they live or work in a Rest of the World country, and then you must confirm with them the details of their claim.

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Required Information

Before considering the claims you may need all necessary information. If you do not have the information please contact the customer by telephone or by issuing form TC664 (Pre award).

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Guidance

Note: Claimants who are employed by HM forces of NAFFI are covered by Crown Servants. Follow the guidance in TCM0306200.

Usually where one partner is living or working outside of the UK, then the person remaining in the UK should make a single claim. There are three exceptions to this rule where a joint claim must be made

  • if either or both claimants are living in the EEA, and at least one claimant is working and is responsible for a child or children
  • if they are Crown Servants posted overseas
  • if their absence from the UK is only temporary.
    Note: Where the entitlement conditions for CTC
  • are not satisfied at the date of claim
    and
  • are satisfied on a date, the later date being after the date of claim but not later than the date on which the decision is being taken
  • an award of CTC should be made from the later date.

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Step 1

Consider the information relating to the customers whereabouts

If you have a reply to correspondence issued to the customer, go to Step 2.

If all the information is held to make a decision, go to Step 2.

If all the information is not held to allow you to make a decision,

  • contact the customer for the information required. For how to do this, use TCM0094080
  • go to Step 2.

If you have no reply to correspondence, go to Step 10

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Step 2

Consider the information obtained from the customer

If there is one or more customers living or working in a RoW country consider the case under Temporary and Permanent absence. For how to do this, use TCM0320420

If customer(s) confirm they do live and work in the UK, or they do not live or work in the RoW country for more than 8 (or 12) weeks, go to Step 6.

If you do not obtain all the missing information from the customer, go to Step 9.

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Step 3

Consider where the customer lives and works

If both customers live or work in a RoW country, go to Step 4.

If there is one customer living or working in a RoW country consider the case under temporary and permanent absence. For how to do this, useTCM0320420.

If customer(s) confirm they do live or work in the UK, go to Step 5.

If they do not live or work in the RoW country for more than 8 (or 12) weeks, go to Step 5.

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Step 4

If the absence is less than 8 or 12 weeks, go to Step 5.

If the absence is more than 8 or 12 weeks and it is a single claim, go to Step 7.

If the absence is more than 8 or 12 weeks and the claim is joint

Note: It may be necessary to make payments if there is a period of entitlement, the claim should then end once entitlement ends.

Example: if a claim date is 01-01-10 and claimant 1 lives and works in the UK, claimant 2 lives and works in the RoW (temporary absence, but claimant 2 didn’t leave the country until 01-02-10, then the claim can be paid as joint up until the date claimant 2 left and the 8 (or 12) weeks

  • reject the joint claim
  • if payment due, pay for a closed period
  • process the claim to Award issued
  • when award issued end the claim
  • consider inviting a fresh claim. To do this, follow the guidance in TCM0044080.
    Example: If a claim date is 01-01-10 and the customer leaves the UK 10-01-10 for more than 8 (or 12) weeks but less than 52 weeks (temporary absence) the claim can be paid, taking into account any backdating and ends from 8 weeks after the customer left the UK
  • input HH note II88
  • take no further action.

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Step 5

Note: You must take into account where the customer(s) lived at the beginning of the claim and also any run on entitlement after they leave.

  • action verification failure as normal
  • if the verification failure is a R12 because the customer has advised they live or work in the RoW, do not amend the claim, verify the R12
  • if the customer lives or works in UK amend the claim
  • the case will be paid on system
  • take no further action.

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Step 6

Consider if the absence is temporary or permanent. For how to do this, useTCM0320420.

If the absence is more than 8 or 12 weeks for one customer but less than 8 or 12 weeks for the other customer, go to Step 7.

If the absence is more than 8 or 12 weeks for one or more customers, go to Step 7.

If the absence is less than 8 or 12 weeks for both customers, go to Step 8.

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Step 7

Note: It may be necessary to put into payment for a short period if there is entitlement. Once entitlement ends the claim should also end.

Note: You must take into account where the applicants lived at the beginning of the claim and also any run on entitlement after they leave.

Example: If a claim date is 01-01-10 and the customer leaves the UK 10-01-10 for more than 8 (or 12) weeks but less than 52 weeks (temporary absence) the claim can be paid, taking into account any backdating and ends from 8 weeks after the customer left the

  • reject the claim
  • if payment due, pay for a closed period
  • process the claim to Award issued
  • when award issued end the claim
    Note: it may take 24 hours for the award to be made
  • enter end date
  • consider issuing form TC1213 to invite a fresh claim.  To do this follow the guidance in TCM0044080.
  • input House hold note II87
  • take no further action.

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Step 8

  • action the verification failure
  • if the VF is a rule 12 because the customer has advised they live or work in RoW do not amend the claim
  • take no further action
    Note: if one customer is out of the country at the date of claim reject the claim.

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Step 9

  • issue for TC664 (Pre award) to ask customer
    Note: You may need to include additional questions.
  • the current address of the customer who have said they do not normally live in the UK
  • if they live outside the UK, how long is the absence for
  • the date you/your partner left the UK
  • if you work outside the UK, please confirm the address of your employer
  • the date you/your partner started work
  • BF case papers for 30 days
  • select all the linked work list items for the claim you are working. For how to do this, use TCM1000004
  • transfer all linked work items to the appropriate BF MU
  • note the action you have taken and record the BF date on the manual file
  • take no further action.

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Step 10

  • reject claim
  • follow guidance in TCM0070100.