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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to complete an E Form

Step 1

If the form is an E401, go to Step 2.

If the form is an E402, go to Step 9.

If the form is an E402 Annex, go to Step 14.

If the form is an E403, go to Step 17.

If the form is an E403 Annex, go to Step 22.

If the form is an E411, go to Step 25.

If the form is an E001, go to Step 32.

If the form is a UK-PL E Form, go to Step 47.

Step 2

Note: The E401 is a certificate concerning the composition of a family for the purpose of granting family benefits. The form is used as documentary evidence for the following

  • the number of family members
  • the name, address and age of each family member
  • the relationship between the customer and the family member

To complete ‘Part A - Request for Certificate’, go to Step 3.

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Step 3

Box 1 - this box must be completed in all cases

  • always tick one of the following boxes
    • ‘Employed person’
    • ‘Self-employed person’
    • ‘Pensioner (scheme for employed persons)’
    • ‘Pensioner (scheme for self-employed persons)’
    • ‘Person supporting the orphan’
    • ‘Orphan’
  • at part
    • 1.1 - enter the customer’s surname
    • 1.2 - enter the customer’s forenames, any previous names (if known) and place of birth (if known)
    • 1.3 - enter the customer’s date of birth, sex and nationality
    • 1.4 - enter the customer’s National Insurance number
    • 1.5 - enter the civil status of the customer
    • 1.6 - enter the customer’s address
  • go to Step 4.

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Step 4

Box 2 - this box refers to the spouse, former spouse, surviving parent or cohabiting partner of the person referred to in Box 1 and must be completed in all cases where the information is available

  • always tick one of the following boxes
    • ‘Spouse’
    • ‘Spouse divorced or separated from the worker or pensioner’
    • ‘Surviving parent’
    • ‘Cohabiting partner’
  • at part
    • 2.1 - enter their surname
    • 2.2 - enter their forenames, pervious names (if known) and place of birth (if known)
    • 2.3 - enter their date of birth, sex, nationality and OMS identity number (if known)
    • 2.4 - enter their address
      Note: If they are living abroad, you will need to enter their address abroad. If they are living in the UK, you will need to enter their UK address.
    • 2.5 - tick the relevant box to indicate whether or not they are working
  • go to Step 5.

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Step 5

Box 3 - complete this box only if the child or children living in the OMS are living with a third party, for example their grandparents

  • tick the box if this applies
    then
  • at part
    • 3.1 - enter the surname of the third party
    • 3.2 - enter the forenames, previous names (if known) and place of birth (if known) of the third party
    • 3.3 - enter the date of birth, sex, nationality and OMS identity number (if known) of the third party
    • 3.4 - enter the relationship of the third party to the child or children, for example grandparent
    • 3.5 - enter the address of the third party
    • 3.6 - tick the relevant box to indicate whether or not the third party is working
  • go to Step 6.

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Step 6

Box 4 - enter the details of each child that UK family benefits are being claimed for by the person named in Box 1 and are living with the person named in either Box 2 or 3

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Step 7

Box 5 - this box must be completed in all cases

  • at part
    • 5.1 - enter the HMRC department which is sending the form
      Note: This will be either Child Benefit or Tax Credit Office.
    • 5.2 - enter the official office address
    • 5.3 - enter the National Insurance number
  • go to Step 8.

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Step 8

Part B of the form is for the OMS authorities to complete

  • print off the form
  • stamp the form with the applicable HMRC department stamp
    then
  • return to the guidance you were previously following.

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Step 9

Note: The E402 is a certificate of continuation of studies for the purpose of granting family benefits.

  • the form must be used when the granting of family benefits is dependent on the child attending an educational establishment
  • the form must be sent to the establishment responsible for the education of the person who you are enquiring about. If you do not have the address of the educational authority, you must send the form to the OMS authority
    Note: When this form is going to be sent to a Belgian or Czech Republic educational establishment, you must also enclose an E402 Annex.

To complete ‘Part A - Request for Certificate’, go to Step 10.

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Step 10

Box 1 - this box refers to the family benefit customer who is residing in the UK and must be completed in all cases

  • always tick one of the following boxes
    • ‘Employed person’
    • ‘Self-employed person’
    • ‘Persons other than the aforementioned’
    • ‘Pensioner (scheme for employed persons)’
    • ‘Pensioner (scheme for self-employed persons)’
    • ‘Orphan’
  • at part
    • 1.1 - enter the customer’s surname
    • 1.2 - enter the customer’s forenames, any previous names (if known) and place of birth (if known)
    • 1.3 - enter the customer’s date of birth, sex, nationality and National Insurance number
    • 1.4 - enter the customer’s UK address
  • go to Step 11.

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Step 11

Box 2 - this box refers to the child who is undergoing education in the OMS and must be completed in all cases

  • at part
    • 2.1 - enter the surname of the child
    • 2.2 - enter the forenames and any previous names (if known) of the child
    • 2.3 - enter the place of birth, date of birth and the OMS identity number of the child (if known)
    • 2.4 - enter the address of the child
    • 2.5 - tick whether the child has or has not completed higher education
  • go to Step 12.

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Step 12

Box 3 - this box must be completed in all cases

  • at part
    • 3.1 - enter the HMRC department which is sending the form
      Note: This will be either Child Benefit or Tax Credit Office.
    • 3.2 - enter the Child Benefit or Tax Credit Office address
    • 3.3 - enter the National Insurance number
    • 3.4 - print off the form and stamp it with the applicable HMRC stamp
    • 3.5 - enter the date the form was completed
    • 3.6 - sign the form
  • go to Step 13.

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Step 13

Part B of the form is for the OMS educational establishment to complete

  • return to the guidance you were previously following.

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Step 14

If the E402 is going to be sent to a Belgian or Czech Republic educational establishment, an E402 Annex must be enclosed with it

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Step 15

Box 1 - this box must be completed by the educational establishment

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Step 16

Box 2 - this box must be completed and stamped by the relevant educational establishment

  • return to the guidance you were previously following.

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Step 17

Note: The E403 is a certificate of apprenticeship and / or vocational training for the purpose of granting family benefits.

  • the form must be used when information is required for a person undertaking an apprenticeship or vocational qualification in an OMS
  • the form must be sent to the body responsible for the apprenticeship or vocational training of the person who you are enquiring about. If you do not have the address of the responsible body you must send the form to the OMS authority
  • if this form is going to be sent to a French responsible body, you must also enclose an E403 Annex if the person concerned attends vocational training

To complete ‘Part A - Request for Certificate’, go to Step 18.

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Step 18

Box 1 - this box refers to the family benefit customer who is residing in the UK and must be completed in all cases where the information is available

  • always tick one of the following boxes
    • ‘Employed person’
    • ‘Self-employed person’
    • ‘Persons other than the aforementioned’
    • ‘Pensioner (scheme for employed persons)’
    • ‘Pensioner (scheme for self-employed persons)’
    • ‘Orphan’
  • at part
    • 1.1 - enter the customer’s surname
    • 1.2 - enter the customer’s forenames, any previous names (if known) and place of birth (if known)
    • 1.3 - enter the customer’s date of birth, sex, nationality and National Insurance number
    • 1.4 - enter the customer’s UK address
  • go to Step 19.

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Step 19

Box 2 - this box refers to the person who is undergoing apprenticeship and / or vocational training in the OMS

  • always tick one of the following boxes
    • ‘Apprentice’
    • ‘Vocational trainee’
  • at part
    • 2.1 - enter the surname of the person
    • 2.2 - enter the forenames and any previous names (if known) of the person
    • 2.3 - enter the place of birth, date of birth, sex and the OMS identity number of the person (if known)
    • 2.4 - enter the address of the person in the OMS
  • go to Step 20.

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Step 20

Box 3 - this box must be completed in all cases

  • at part
    • 3.1 - enter the HMRC department which is sending the form
      Note: This will be either Child Benefit or Tax Credit Office.
    • 3.2 - enter the Child Benefit or Tax Credit Office address
    • 3.3 - enter the National Insurance or Child Benefit number
    • 3.4 - print off the form and stamp it with the applicable HMRC stamp
    • 3.5 - enter the date the form was completed
    • 3.6 - sign the form
  • go to Step 21.

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Step 21

Part B of the form is for the OMS establishment to complete

  • return to the guidance you were previously following.

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Step 22

If the E403 is going to be sent to a French responsible body and concerns a person undergoing practical vocational training, an E403 Annex must be enclosed with it

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Step 23

Box 1 - this box must be completed by the vocational training responsible body

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Step 24

Box 2 - this box must be completed and stamped by the relevant vocational training responsible body

  • return to the guidance you were previously following.

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Step 25

Note: The E411 is a certificate to request information on the residence of the members of the family for entitlement to family benefits in the OMS. The form is used in cases where there may be entitlement to family benefits from more than one Member State. It asks for information about employment and benefits paid in the Member State where the child or children are resident.

To complete ‘Part A - Request for Certificate’, go to Step 26.

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Step 26

Box 1 - this box must be completed in all cases where the information is available

  • always tick one of the following boxes
    • ‘Employed person’
    • ‘Self-employed person’
  • at part
    • 1.1 - enter the customer’s surname
    • 1.2 - enter the customer’s forenames, any previous names (if known) and place of birth (if known)
    • 1.3 - enter the customer’s date of birth, sex , nationality and National Insurance number
    • 1.4 - enter the customer’s address
  • go to Step 27.

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Step 27

Box 2 - this box refers to the spouse or former spouse of the person referred to in Box 1 and must be completed in all cases

  • at part
    • 2.1 - enter the surname of the spouse or former spouse
    • 2.2 - enter the forenames, any previous names, place of birth and the OMS identity number of the spouse or former spouse (if known)
    • 2.3 - enter the address of the spouse or former spouse
    • 2.4 - enter the relationship to the members of the family who are mentioned in Box 3, for example ‘Parent’
    • 2.5 - enter the period for which information is requested about family benefits in the OMS
  • go to Step 28.

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Step 28

Box 3 - this box must be completed in all cases

  • at parts 3.1, 3.2 and 3.3 - enter the
    • surname
    • forenames
    • dates of birth
    • relationship to the person named in Box 2
    • place of residence
    • OMS identity number (if known) for each child whom UK benefits are being claimed for
  • go to Step 29.

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Step 29

Box 4 - this box must only be completed if you know the employment details in the country of residence for the person named in Box 3

If the employment details are not known

  • enter ‘Unknown’
  • go to Step 30.

If the employment details are known, at part

  • 4.1 - enter the name of the employer
  • 4.2 - enter the address of the employer
  • 4.3 - state if the person named in Box 3 is self employed or not
  • 4.4 - write ‘Yes’ when work is temporarily suspended due to one of the following categories
    • sickness, maternity, accident at work, occupational disease or unemployment and they are receiving wages or benefits excluding pensions
      or
    • during paid leave, strike action or lock out
      or
    • during unpaid leave for child raising, as long as this leave is deemed equivalent to their occupation, profession or trade activity
  • go to Step 30.

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Step 30

Box 3 - this box must be completed in all cases

  • at part
    • 5.1 - enter the HMRC department which is sending the form
      Note: This will be either Child Benefit or Tax Credit Office.
    • 5.2 - enter the Child Benefit or Tax Credit Office address
    • 5.3 - enter the National Insurance or Child Benefit number (if applicable)
    • 5.4 - print off the form and stamp it with the applicable HMRC stamp
    • 5.5 - enter the date the form was completed
    • 5.6 - sign the form
  • go to Step 31.

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Step 31

Part B of the form is for the OMS establishment to complete

  • return to the guidance you were previously following.

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Step 32

Note: The E001 is used to request information, communicate information and request forms and a reminder for an employed person, self-employed person, a frontier worker, a pensioner, an unemployed person or a dependant.

  • it is a generic form which can be used to obtain information not gathered by other E Forms
  • if an E Form exists to gather the information, the E001 must not be used instead of that form
  • two copies of E001 must be sent to the institution in the OMS.

To complete Page 1, go to Step 33.

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Step 33

Page 1 - complete the tick box at the top left hand corner of the form in all cases

  • always tick one or more of the following boxes to show you are
    • ‘Requesting information’
    • ‘Communicating information’
    • ‘Requesting forms’
    • ‘Issuing a reminder’
      Note: If you are ticking the reminder box, always give the date the original E Form was issued.
  • go to Step 34.

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Step 34

Page 1 - complete the tick box at the top right hand corner of the form in all cases

  • always tick one of the following boxes
    • ‘Employed’
    • ‘Self-employed’
    • ‘A frontier worker’
    • ‘A pensioner’
    • ‘A pension claimant’
    • ‘An unemployed person’

To complete Part A, go to Step 35.

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Step 35

Box 1 - this box refers to the institution the form is addressed to and must be completed in all cases

  • at part
    • 1.1 - enter the institution’s name
    • 1.2 - enter the identification number of the institution
    • 1.3 - enter the address of the institution
  • go to Step 36.

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Step 36

Box 2 - this box refers to the employed person or pensioner living in the UK and must be completed in all cases

  • at part
    • 2.1 - enter the surname of the person
    • 2.2 - enter the forenames of the person
    • 2.3 - enter any previous names of the person (if known)
    • 2.4 - enter the sex of the person noting ‘M’ for male or ‘F’ for female
  • go to Step 37.

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Step 37

Box 3 - this box must be completed in all cases

  • enter the nationality
  • go to Step 38.

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Step 38

Box 4 - this box must be completed in all cases

  • at part
    • 4.1 - enter the date of birth
    • 4.2 - enter the place of birth
    • 4.3 - enter the province or department
    • 4.4 - enter the country of birth
  • go to Step 39.

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Step 39

Box 5 - this box must only be completed if the information is known

  • at part
    • 5.1 - enter the National Insurance number
    • 5.2 - enter the OMS identification number
  • go to Step 40.

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Step 40

Box 6 - this box must be completed in all cases

  • enter the address of the person
  • go to Step 41.

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Step 41

Box 7 - this box must be completed in all cases

  • at part
    • 7.1 - enter the type of benefit as ‘Family Benefit’
    • 7.2 - enter the National Insurance number or Child Benefit number (if applicable)
    • 7.3 - enter the Family Benefit reference number the person has been allocated in the OMS
  • go to Step 42.

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Step 42

Box 8 - this box must be completed to give the details of the spouse, partner or dependant in the OMS

  • at part
    • 8.1 - enter the surname of the spouse, partner or dependant
    • 8.2 - enter the forenames of the spouse, partner or dependant
    • 8.3 - enter previous names, place of birth and date of birth (if known) of the spouse, partner or dependant
    • 8.4 - enter sex and nationality (if known) of the spouse, partner or dependant
    • 8.5 - enter the National Insurance number and identification number of the institution the form is addressed to for the spouse, partner or dependant (if known)
    • 8.6 - enter the address of the institution
  • go to Step 43.

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Step 43

Box 9 - tick the box to show if the form is a

  • ‘Request’
  • ‘Reminder of a request dated (state the date the original form sent)’
    and
  • in reference to the person named in Box 2 or 8
    then
  • at part
    • 9.1 - tick the box if you are requesting specific forms from the OMS
    • 9.2 - tick the box if you are requesting specific documents from the OMS
    • 9.3 - tick the box if you are requesting specific information and include the information you require
    • 9.4 - give the reason for the request of the information
  • go to Step 44.

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Step 44

Box 10 - this box must be completed if you are informing the OMS authorities of a change of circumstance

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Step 45

Box 11 - this box must be completed if you are informing the OMS authorities of any other information not included elsewhere on the form

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Step 46

Box 12 - this box must be completed in all cases

  • at part
    • 12.1 - enter the HMRC department which is sending the form
      Note: This will be either Child Benefit or Tax Credit Office.
    • 12.2 - enter the National Insurance number
    • 12.3 - enter the Child Benefit or Tax Credit Office address
    • 12.4 - print off the form and stamp it with the applicable HMRC stamp
    • 12.5 - enter the date the form was completed
    • 12.6 - sign the form
      then
  • return to the guidance you were previously following.

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Step 47

Note: The UK-PL E Form is used to request or notify information between the UK and Polish authorities for the purpose of granting family benefits.

  • it is used in any communication between the Polish and UK family benefit authorities and can be used to request or notify any information related to family benefits which would ordinarily be submitted on another type of E Form
  • do not proceed with this guidance for completing the UK-PL E Form unless you have obtained the relevant PESEL numbers for any customers you require information about.

To complete Page 1, go to Step 48.

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Step 48

Page 1 - complete the tick box at the top left hand corner of the form in all cases

  • always tick one or more of the following boxes to show you are
    • ‘Requesting information’
    • ‘Communicating information’
    • ‘Requesting forms’
    • ‘Issuing a reminder’
      Note: If you are ticking the reminder box always give the date the original E Form was issued.
  • go to Step 49.

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Step 49

Page 1 - complete the tick box at the top right hand corner of the form in all cases

  • always tick one of the following boxes
    • ‘Employed’
    • ‘Self-employed’
    • ‘A pensioner’
    • ‘A person supporting an orphan’
    • ‘An orphan’
  • go to Step 50.

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Step 50

Part A - this box must be completed in all cases

  • always tick one or more of the following boxes to show what information you are requesting
    • ‘Composition of a family’
    • ‘Entitlement to Family Benefits in state of residence of members of family’
    • ‘Notification of award of Family Benefits and repayment of overpaid Family Benefits’
      Note: This box must also be ticked if reimbursement is going to be offered.
  • go to Step 51.

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Step 51

Box 1 - this box must be completed in all cases

  • at part
    • 1.1 -select the name of the relevant voivodship (regional office) from the drop down menu
    • 1.2 - enter the address of the relevant voivodship
  • go to Step 52.

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Step 52

Box 2 - this box refers to the family benefit customer who is residing in the UK and must be completed in all cases where the information is available

  • always show whether the person who has claimed the UK family benefit is
    • ‘Employed’
    • ‘Self-employed’
    • ‘An unemployed person’
  • at part
    • 2.1 - enter the customer’s surname
    • 2.2 - enter the customer’s forenames and any previous names (if known) and place of birth (if known)
    • 2.3 - enter the customer’s date of birth, sex and nationality
    • 2.4 - enter the date the customer residing in the UK commenced employment or self employment in the UK
      Note: This must show the date the customer actually began working in the UK, not the date their employment became legal through registration.
    • 2.5 - enter the customer’s PESEL numbers
    • 2.6 - enter the customer’s marital status
    • 2.7 - enter the customer’s UK address and the name of the voivodship they are dealt with in Poland
  • go to Step 53.

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Step 53

Box 3 - this box refers to the spouse or former spouse of the person referred to in Box 2 and must be completed in all cases, where the information is available, when

  • the child or children are living in Poland with the spouse or former spouse of the customer claiming a UK family benefit
  • the spouse or former spouse is living in the UK with the person referred to in Box 2
  • at part
    • 3.1 - enter the spouse or former spouse’s surname
    • 3.2 - enter the spouse or former spouse’s forenames and any previous names (if known) and place of birth (if known)
    • 3.3 - enter the spouse or former spouse’s date of birth, their sex or gender and nationality
    • 3.4 - enter the PESEL numbers of the spouse or former spouse (if known)
    • 3.5 - enter the Polish address of the spouse or former spouse and the name of their voivodship (if known)
      Note: Where the spouse or former spouse are living in Poland, enter their Polish address and the name of their voivodship (if known).
      Note: Where the spouse or former spouse is living in the UK, enter their UK address.
      Note: Where both the customer and their spouse are living in the UK, enter their former Polish address at Box 9 (if known).
    • 3.6 - tick the relevant box to indicate whether or not the spouse or former spouse is working
  • go to Step 54.

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Step 54

Box 4 - this box must be completed only when the child or children are living with a third party in Poland and where the information is available

  • at part
    • 4.1 - enter the third party’s surname
    • 4.2 - enter the third party’s forename and any previous names (if known) and place of birth (if known)
    • 4.3 - enter the third party’s date of birth, sex or gender and nationality
    • 4.4 - enter the PESEL numbers of the third party (if known)
    • 4.5 - enter the relationship of the third party to the child or children living with them
    • 4.6 - enter the Polish address of the third party and the name of their voivodship (if known)
    • 4.7 - tick the relevant box to indicate whether or not the third party is working
  • go to Step 55.

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Step 55

Box 5 - this box must be completed in all cases

  • enter the details of each child that UK Child Benefit is being claimed for by the person named in Box 2
  • go to Step 56.

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Step 56

Box 6 - this box must be completed when the customer has indicated that the person looking after the children in Poland is engaged in employment or self employment

  • at part
    • 6.1 - enter the exact dates for the period the information is required for.

If the person is employed

  • complete 6.2 with the full name of the employer in Poland
    Note: Where the employer is not known enter ‘Employed’.
  • complete 6.3 with the full address of the employer in Poland (if known)
  • enter ‘Employed’ at 6.5
  • go to Step 57.

If the person is self-employed

  • enter ‘Self-employed’ at 6.4
    Note: 6.5 - ACD207 will apply when their work has been temporarily suspended.
  • due to sickness, maternity, accident at work, occupational disease or unemployment and they are receiving wages or benefits excluding pensions
  • during paid leave, strike action or lock out
    or
  • during unpaid leave for child raising, as long as this leave is deemed equivalent to their occupation, profession or trade activity
  • go to Step 57.

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Step 57

Box 7 - this box must be completed to notify the Polish authorities only when an award of UK family benefit has been made

  • at part
    • 7.1 - complete to advise the weekly amount of family benefit awarded and the date it had been awarded from
    • 7.2 - must never be completed by either Child Benefit or Tax Credit Office
  • go to Step 58.

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Step 58

Box 8 - this box must be completed only when reimbursement is going to be offered to the Polish authority

  • at part
    • 8.1 - complete in all cases where reimbursement is going to be offered
    • 8.2 - tick to ask whether reimbursement is required and if so for the total amount and period covered
    • 8.3 - tick to ask for confirmation of the full name and address of the office where payment must be sent to
  • go to Step 59.

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Step 59

Box 9 - this box can be used to ask any additional questions not covered by the form or to convey additional information to the Polish authorities where it may have a bearing on the outcome of a case

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Step 60

Part B - this part of the form is for the Polish authorities to complete

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Step 61

Part C is for the UK to complete. This box is split into three sections

  • the upper section - this shows the official address of the Child Benefit or Tax Credit Office
  • the middle section - enter the National Insurance number and Child Benefit number of the customer
  • the lower section
    • enter the date the form was completed
    • print off the form and stamp it with the applicable HMRC stamp
    • sign the form
    • arrange for the form to be posted to the Polish authorities
      then
  • return to the guidance you were previously following.