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HMRC internal manual

Tax Credits Manual

Extra information: glossary: T

TAPS compliant
Taxable Social Security benefits
Temporary and Permanent Absence
Transsexual people

TAPS compliant

In order to pay tax credits into a foreign bank account the country that the account is held in must be TAPS Information Database System (TIDS) / Transcontinental Automated Payment Service (TAPS) compliant.

These countries are as follows

  • Antigua
  • Australia
  • Austria
  • Bahamas
  • Barbados
  • Belgium
  • Canada
  • Cyprus
  • Denmark
  • Dominica
  • Dominican Republic
  • Finland
  • France (including Monaco)
  • Germany
  • Grenada
  • Hong Kong
  • Ireland
  • Israel
  • Italy
  • Jamaica
  • Luxembourg
  • Malta
  • Netherlands
  • New Zealand
  • Norway
  • Portugal
  • South Africa
  • Spain
  • St Kitts
  • St Lucia
  • St Vincent
  • Sweden
  • Switzerland
  • Trinidad and Tobago
  • USA.

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Taxable Social Security benefits

The following table must be used when you’re informing the customer where to find information and what elements to include or exclude

### Taxable benefit ### Elements to include or exclude ### Where to find
Widowed Mothers Allowance Include - child dependency Local Social Security office
Widowed Parents Allowance Include - child dependency increase Local Social Security office
Contributions-based Jobseeker’s Allowance Exclude - income-based JSA Local Social Security office
  Exclude - any child-related element  
Contribution-based Employment and Support Allowance Exclude - income-related ESA Local Social Security office
Industrial Death Benefit Exclude - Industrial Injuries Disablement Benefit 01253 333159
Incapacity Benefit Include - child dependency increase Local Social Security office
  Exclude - first 28 weeks of INCAP BEN (Short term lower rate)  
  Exclude - Incapacity payable to a person who received invalidity benefit before 14/04/1995.  
Widows Pension Include - earnings-related additional pension Local Social Security office
Carers Allowance (previously known as Invalid Care Allowance). Include - child dependency increase 01253 856123
Bereavement Allowance Include - earnings-related additional pension Local Social Security office

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Temporary and Permanent Absence

When a claimant moves from one member state to live and/or work in another EEA member state Article 59 of EC regulation 883/04 applies to ensure the smooth transition of the payment of family benefits (Child Tax Credit and Child Benefit) from one member state to another.

Article 59 provides that where there has been a change in competency during a calendar month, the Member State, which was paying family benefits at the start of the calendar month, must continue to pay until the end of that month and the Member state in which the customer arrives will be competent from the start of the next month.

So, where a customer departs from the UK to live or work in another EEA member state or arrives in the UK from another EEA member state Article 59 will need to be considered.

An absence is temporary when, at the beginning of the period of absence, it is not expected to exceed 52 weeks. Absences over 52 weeks should be treated as permanent.

A customer can continue to be treated as being present in the United Kingdom (UK) for the first eight or twelve weeks of any temporary absence depending on the reason for their absence.

If the absence is permanent, then payment of tax credits will be stopped and the customer should be advised they will have to make a new claim if they return to the UK.

If the absence is not expected to exceed 52 weeks at the outset, then tax credits will continue for eight weeks or up to twelve weeks in certain circumstances as detailed below. In a joint claim, the customer remaining in the UK must put in a new claim as a single person.

The customer will continue to be treated as being in the UK for

  • the first eight weeks of any period of temporary absence
  • up to the first twelve weeks if they, their partner or a child they are responsible for is receiving treatment for an illness or physical or mental disability
  • up to the first twelve weeks because of the death of their partner, a child they are responsible for or a close relative.
  • up to the first twelve weeks for treatment of an illness or disability of one of the person’s relatives, or the person’s partner’s relative.

Note: A close relative includes a direct lineal descendant or ascendant, such as a brother, sister, grandparent or child.

The customer’s tax credits payments will not be extended to 12 weeks where they

  • extend their holiday because a relative starts to receive treatment for an illness or physical or mental disability during the holiday
  • stay with a relative for twelve weeks every year and the relative is receiving treatment for an illness or physical or mental disability
  • are receiving treatment for a minor ailment that
    • does not prevent them travelling back to the UK
      • and
    • treatment for which is equally available in the UK.

Where the extended absence coincides with the death of someone’s child, partner or close relative, it should be accepted that the two are connected.

In calculating how long the person has been absent, you should start from the day after the last day they were physically present in the UK, even if they were only physically present here for a short period, including a day or part of a day.

This means, for example, that a person who was temporarily absent for seven weeks, returned for one day and was then temporarily absent for a further seven weeks would continue to be treated as being present in the UK throughout.

Note: The customer must notify any changes as soon as possible because they may incur a penalty of up to £300 if they do not provide this information within one month.

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‘Terminated’ can apply to an award or a renewal.

Terminated award

The award has been revised and now has a status of ‘Terminated’ because of one of the following reasons

  • the customer hasn’t responded to enquiries made, leading HM Revenue & Customs to conclude that there was a doubt as to the validity of the claim
  • the award was found to have been potentially made to the wrong person. The investigation into the claim will have resulted in either another claim being recorded on the tax credits computer for this person or, if appropriate for the correct person
  • it’s been established that the customer was never eligible for an award of tax credits.

Terminated renewal

This is where a full reply to the Annual Declaration hasn’t been received by the 1st Specified Date, so

  • any award made provisionally for the current year is terminated
  • the previous year is finalised using the information already held on the tax credits computer.

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Transsexual people

People who were registered at birth as either male or female but now live their life in the opposite gender.

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