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HMRC internal manual

Tax Credits Manual

Extra information: glossary: O

Official error
Other Member States

Official error

For tax credits purposes, an official error means a mistake made either by HM Revenue & Customs (HMRC) or another Government department to which the customer didn’t materially contribute.

Note: You can only change a decision about an award under the Official Error regulations where the result of that change is in favour of the customer.

Other Member States

Other Member States are all countries listed who are members of the EEA or their nationals are covered by European Community guidance.

Note: This list doesn’t include the United Kingdom.

  • Austria
  • Belgium
  • Cyprus
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • Iceland
  • Italy
  • Latvia
  • Lithuania
  • Liechtenstein
  • Luxembourg
  • Malta
  • Netherlands
  • Norway
  • Poland
  • Portugal
  • Republic of Ireland
  • Slovakia
  • Slovenia
  • Spain
  • Sweden
  • Switzerland.

From 1 January 2007, the following countries became EEA member states

  • Bulgaria
  • Romania.

From 1 July 2013, Croatia became an EEA member state.