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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Extra information: glossary: F

Family benefit authorities

Austria

The Finanzamt of the area where the customer resides pays benefit. This is the address of the Federal Ministry of Finance. Obtain correct address from customer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Belgium

The Belgian system is divided in to separate funds for various types of employed persons. The system is split again along the lines of language - for example, separate bodies for Flanders and Wallonia. This office deals with persons outside Belgium. Obtain correct address from customer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Finland

Benefit is paid by local insurance office (Kansanelakeaiotos). Obtain correct address from customer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

France

Family benefits are paid by Caisse d’Allocations Familiales in the department where the customer lives. In some rural areas, payment will be paid by Credites Agricoles. Obtain correct address from customer.

This office deals with people living outside of France. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Germany

A network of Department of Employment Offices (Arbeitsämter) administers payment.

If unsure of the correct office, send any correspondence to (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

They should forward correspondence on to the correct office.

If the customer works for any government body either state or federal, Child Benefit is paid by the employer.

Greece

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Iceland

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Irish Republic

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Italy

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Luxembourg

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Netherlands

Benefit is paid by a network of Social Insurance Banks (Socialverzekeringsbanken).

Where the customer is resident in the UK, claims and queries must be addressed to the SVB Deventer. Those SVB offices dealing with customers in other countries are shown below. Where the customer is resident in the Netherlands the responsible SVB branch (Vestiging) is determined by the district (Gemeente) of residence.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Norway

Benefits paid by network of local Trygdekontoren (employment Offices). This office deals with persons living outside of Norway. Obtain correct address from customer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Portugal

Benefits paid through provincial social security office. Obtain correct address from customer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Spain

Benefits paid through network of INSS offices. Obtain correct address from customer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Sweden

Benefits paid through network of offices of Insurance Authority. This office deals with the Stockholm area.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Switzerland

There is no country-wide family benefits scheme in Switzerland, except for agricultural workers. Each of the 26 cantons has its own family benefits scheme. The only contact address we hold is (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Finalisation

The process of finalisation aims to

  • establish the correct amount of tax credits payable for the previous year (PY)

and

  • enables the award for the current year (CY) to be renewed, if appropriate.

Finalised award

An award is finalised when

  • an estimated or actual amount of income for the previous year (PY) has been provided by the customer
  • the correct circumstances for PY have been confirmed

and

  • these have been processed by the tax credits computer.

Note: Where the customer hasn’t provided any information in response to the renewal notice and the 1st Specified Date has passed, the tax credits computer finalises PY based on the information it already holds.

Full free movement rights

A worker from an A2 or Croatian national country who has worked in registered or authorised employment for a period of 12 months or more without interruption is entitled to full free movement rights under the treaty of Accession and is no longer required to register their employment.

Note: Without interruption means any period of unemployment must not total more than 30 days in any 12 month period.

Full-time education

Full-time education means studying a non-advanced course.

They would need to be studying for an average of more than 12 hours weekly in normal term time on

  • tuition
  • practical work
  • supervised study
  • taking exams for which provision is made in the curriculum of the course. It doesn’t include breaks for meals and homework.

A young person is still classed as being in full-time non-advanced education when

  • as part of the curriculum they’re on holiday or preparing for exams
  • they’re away from school or college due to sickness or ill health but are intending to return to the course of education
  • they’ve ended one course of education and registered for a further course starting in the following term(and the sole reason for not being there is the course hasn’t started yet).