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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to respond to an E Form

Step 1

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

If the form is an E401 Annex PL, go to Step 6.

If the form is an E405, go to Step 9.

If the form is an E411, go to Step 14.

If the form is an E001, go to Step 19.

If the form is a UK-PL E Form, go to Step 25.

Step 2

Note: Part A is for the OMS requesting the information to complete. Part B is for you to complete when replying to the OMS request.

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Step 3

Box 6 - complete this box for the family members mentioned in Box 4

  • at part
    • 6.1 - enter the surname, forenames, dates of birth and relationship to the person mentioned in Box 1 of all confirmed children mentioned in Box 4
    • 6.2 - complete if the child or children live at an address other than that stated in parts 2.4 and 3.5
  • go to Step 4.

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Step 4

Box 7 - complete this box only if the information has been requested by a Danish, Icelandic or Norwegian institution, and if the information is available

  • at part
    • 7.1 - enter the name of the person exercising parental responsibility
    • 7.2 - state whether maintenance of the children is paid or not paid from public funds
    • 7.3 - state whether the mother and / or father of the children is or is not dead. If they are dead, state the date of death
    • 7.4 - state whether the mother and / or father of the children does or does not receive an old age invalidity pension
  • go to Step 5.

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Step 5

Box 8 - complete this box in all cases

  • at part
    • 8.1 - enter either Child Benefit or Tax Credit Office, whoever is sending the form and the official address
    • 8.2 - print off the form and stamp it with the applicable office stamp
    • 8.3 - enter the date you have completed the form
    • 8.4 - sign the form
  • return to the guidance you were previously following.

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Step 6

Note: This form is only used by Polish authorities when they need to know the income of a family member in another Member State.

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Step 7

Box 1 - complete this box with information for the period the enquiry is being made for

  • at part
    • 1.1 - enter the salary (if known) of the persons named in Boxes 1, 2 and 4 on the E401 form
    • 1.2 - enter any self-employment income (if known)
    • 1.3 - enter the amount of any UK family benefit and social security benefits paid for the period mentioned at part 1 (if known)
    • 1.4 - enter the amount of any maintenance received if it has not already been included in other income (if known)
    • 1.5 - enter the total amount of income listed
    • 1.6 - enter the amount of any maintenance paid to a third party (if known)
    • 1.7 - enter the amount of National Insurance paid (if known)
    • 1.8 - enter the amount of personal income tax paid (if known)
  • go to Step 8.

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Step 8

Box 2 - complete this box in all cases

  • at part
    • 2.1 - enter the Child Benefit or Tax Credit Office, whoever is responding to the enquiry
    • 2.2 - enter the official Child Benefit or Tax Credit Office address
    • 2.3 - enter the National Insurance number
    • 2.4 - print the form off and stamp it with the applicable Child Benefit or Tax Credit official stamp
    • 2.5 - enter the date you have completed the form
    • 2.6 - sign the form
  • return to the guidance you were previously following.

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Step 9

Note: This form is issued by an OMS who is responsible for employment based family benefit schemes. Child Benefit or Tax Credit Office will never issue this form but may be required to respond to requests from an OMS. Only follow this guidance if you have received a request for information from an OMS.

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Step 10

Note: Part A is for the OMS establishment to complete.

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Step 11

Part B

Box 7 -complete this box in all cases

  • at part
    • 7.1 - enter the period the employed person was insured for in the UK
    • 7.2 - enter the name of the Member State the person was employed in
    • 7.3 - always tick one of the boxes to show whether the customer is entitled to family benefits or not entitled to family benefits
    • 7.4 - enter the dates the UK family benefits have been paid from and to, if applicable
    • 7.5.1 - enter the surname, forenames and dates of birth for each child for whom UK family benefits are being paid for. You must also enter the monthly amount of benefit paid for each child
    • 7.5.2 - refer to the Technical Advice Line (TAL) for advice on completing this part
  • go to Step 12.

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Step 12

Box 8 - complete this box in all cases

  • at part
    • 8.1 - enter either Child Benefit or Tax Credit Office, whoever is responding to the enquiry
    • 8.2 - enter the official address
    • 8.3 - print off the form and stamp it with the applicable Child Benefit or Tax Credit official stamp
    • 8.4 - enter the date you have completed the form
    • 8.5 - sign the form
  • go to Step 13.

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Step 13

Box 9 - complete this box with any additional information

  • send copy of the form to the OMS
  • send the original form(This content has been withheld because of exemptions in the Freedom of Information Act 2000) with a memo requesting they attach the E104 and forward it to the OMS
  • return to the guidance you were previously following.

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Step 14

Note: Part A is for the OMS requesting the information to complete. Part B is for you to complete when replying to the OMS request.

  • go to step 15.

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Step 15

Box 6 - complete this box for the person mentioned in Box 2

  • at part 6.1 - enter the period the information is requested for in part 2.5 and tick whether
    • the person was employed and if so, enter the period of employment
    • the person was not employed and if so, enter the period of unemployment
  • at part 6.2 - enter the period of entitlement to UK family benefit and tick whether
    • the person is entitled to family benefits and enter the amounts
    • the person is not entitled to family benefits
    • the person is not entitled to family benefits and enter the reasons why
    • the person has not submitted a claim
  • at part 6.3 - enter the income of the person (if known)
  • go to Step 16.

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Step 16

Box 7 - complete this box with information on the family benefit referred to in Box 6 for each family member claimed for. Include

  • surname
  • forenames
  • date of birth
  • relationship
  • place of residence
  • the kind of family benefit
  • the amount
    and
  • whether this is a monthly amount or a weekly amount
    then
  • go to Step 17.

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Step 17

Box 8 - this box must be left blank because it is only completed if the family benefits have been paid by the employer

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Step 18

Box 9 - complete this box in all cases

  • at part
    • 9.1 - enter either Child Benefit or Tax Credit Office, whoever is responding to the enquiry
    • 9.2 - enter the official address
    • 9.3 - enter the National Insurance number
    • 9.4 - print off the form and stamp it with the applicable Child Benefit or Tax Credit official stamp
    • 9.5 - enter the date you have completed the form
    • 9.6 - sign the form
  • return to the guidance you were previously following.

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Step 19

Note: Part A is for the OMS requesting the information to complete. Part B is for you to complete when replying to the OMS request.

• go to Step 20.

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Step 20

Part B - complete when replying to the OMS request

Box 13 - complete this box if you are able to respond to the request for information. Enter the date the OMS requested the information and tick what is enclosed

  • at part
    • 13.1 - the following forms
    • 13.2 - the following documents
    • 13.3 - the following information
      and list the form, document or information that was requested
  • go to Step 21.

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Step 21

Box 14 - complete this box if you are unable to respond to the request for information. Enter the date the OMS requested the information and tick what was requested

  • at part
    • 14.1 - the following forms
    • 14.2 - the following documents
    • 14.3 - the following information
      and list the form, document or information that was requested
    • 14.4 - enter the reason why you are unable to send the requested information
  • go to Step 22.

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Step 22

Box 15 - complete this box if there is any miscellaneous information requested or which you are providing

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Step 23

Box 16 - tick this box to acknowledge receipt of a change of circumstance if it was notified by the OMS

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Step 24

Box 17 - complete this box in all cases

  • at part
    • 17.1 - enter either Child Benefit or Tax Credit Office, whoever is responding to the enquiry
    • 17.2 - enter the National Insurance number
    • 17.3 - enter the official address
    • 17.4 - print off the form and stamp it with the applicable Child Benefit or Tax Credit official stamp
    • 17.5 - enter the date you have completed the form
    • 17.6 - sign the form
  • return to the guidance you were previously following.

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Step 25

Note: Only follow this guidance if you have received a request for information from the Polish authorities.

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Step 26

Note: Part A is for the Polish authorities to complete. Part B is for you to complete when replying to the OMS request.

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Step 27

Box 10 - complete this box for the family members mentioned in Box 5

  • at part
    • 10.1 - enter the surname, forenames, dates of birth and relationship to the person mentioned in Box 1 of all confirmed children mentioned in Box 5
    • 10.2 - complete if the child or children live at an address other than that stated in parts 3.5 and 3.6
  • go to Step 28.

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Step 28

Box 11 - complete this box if information regarding the employment and family benefits paid in the UK was requested at Boxes 6 and 7

  • at part 11.1 - enter the period noted in Box 6 and tick whether this was paid to either
    • the person in Box 3
      or
    • the person in Box 4
  • at part 11.2 - enter the period the UK family benefit has been awarded for and whether this relates to
    • the person in Box 3
      or
    • the person in Box 4
      then tick to show
      • if the person is entitled to family benefits in the UK for the children noted in Box 10
      • tick and enter the amount of family benefit paid, if applicable
      • if the person is not entitled to family benefits and list the reasons why
      • if the person has not submitted a claim
  • go to Step 29.

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Step 29

Box 12 - complete this box if further information for a family member is requested

  • at part 12.1 - enter the name of the family member, the kind of UK family benefit in payment, the amount and periods of the payments
  • go to Step 30.

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Step 30

Box 13 - complete this box if the Polish authorities have offered a reimbursement and provided the date the offer of reimbursement was made

  • at part 13.1 - tick if the reimbursement was requested, enter the amount of reimbursement required, the UK as the country and show the periods the reimbursement is needed for
    • enter the name and full address of the Child Benefit or Tax Credit Office
    • tick if reimbursement is not required
  • at part 13.2 - complete if you are unable to provide the information requested and tick if this applies to
    • an E401 certificate
    • an E411 certificate
      and enter the reason why
  • go to Step 31.

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Step 31

Box 14 - complete this box if you are providing any miscellaneous information

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Step 32

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

  • the upper section shows the official address of the Child Benefit or Tax Credit Office
  • enter the following in the middle section
    • the National Insurance number
    • the Child Benefit reference number for the customer
  • enter the following in the lower section
    • the date you have completed the form
    • print off the form and stamp it with the applicable Child Benefit or Tax Credit official stamp
    • sign the form
    • send the form to the relevant Polish authority
  • return to the guidance you were previously following.