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HMRC internal manual

Tax Credits Manual

How to complete form TC602 for a CTC only International case

Version 2.0

Changes to previous version - amended How to.

Step 1

Note: At any point when completing the form TC602 (award notice), you can select ‘Restart’ to clear all details and start again or select ‘Back’ to review your answers.

Open the TC602 template

  • select the appropriate version of the award notice (C or D)
  • select ‘Next’
  • enter the start date and end date of the award period

Note: To speed up the entry of dates the leading zeros can be omitted - for example, for 06-04-2009 you can enter 6-4-7.

  • select ‘Next’
  • when the question ‘Is this a joint claim household?’ displays.

If it’s a joint claim

  • select ‘Yes’
  • select ‘Next’
  • go to .

If it’s a single claim

  • select ‘No’
  • select ‘Next’
  • go to .

Step 2

When the question ‘Is this a household breakdown case?’ displays

  • select ‘No’
  • select ‘Next’
  • go to .

Step 3

When the question ‘Select the cluster/work task that is issuing this notice’ displays, select ‘Complex’

  • select ‘Next’
  • when the question ‘Does the household have an appointee?’ displays.

If the household doesn’t have an appointee

  • select ‘No’
  • select ‘Next’
  • go to .

If the household does have an appointee

  • select ‘Yes’
  • select ‘Next’
  • enter the appointee’s name
  • select ‘Next’
  • go to .

Step 4

When the question ‘Claimant 1’s details and NINO’ displays

  • enter the customers details

Note: Enter the customer’s full title and name on the first line, for example Mr Gordon Brown.

  • enter the customer’s NINO or NONO
  • select ‘Next’
  • when the question ‘Claimant 1’s residency’ displays, select ‘United Kingdom’ or appropriate country
  • select ‘Next’
  • when the question ‘Claimant 1’s country of work’ displays, select ‘United Kingdom’ or appropriate country
  • select ‘Next’.

If it’s a joint claim, go to .

If it’s a single claim, go to .

Step 5

When the question ‘Claimant 2’s details and NINO’ displays

  • enter the customer 2’s details
  • enter the customer 2’s NINO or NONO, as applicable
  • select ‘Next’
  • when the question ‘Claimant 2’s residency’ displays, select the appropriate country
  • select ‘Next’
  • when the question ‘Claimant 2’s country of work’ displays, select the appropriate country
  • select ‘Next’
  • when the question ‘Claimant 1’s Address’ or ‘Appointee’s address’ if applicable displays, enter the customers or appointees address
  • select ‘Next’
  • when the question ‘Does claimant 2 live at the same address as claimant 1’

If claimant 2 lives at the same address as claimant 1 for example cross border or Derived Right cases

  • select ‘Yes’
  • select ‘Next’
  • go to .

If claimant 2 doesn’t live at the same address as claimant 1

  • select ‘No’
  • when the question ‘Which claimant do you want to issue the award notice to?’
  • select ‘Both’
  • select ‘Next’
  • when the question ‘Claimant 2’s Address’, enter the customer 2’s address
  • select ‘Next’
  • go to .

Step 6

When the question ‘Claimant 1’s Address’ or ‘Appointee’s address’ if applicable displays, enter the customers or appointees address

  • select ‘Next’
  • go to .

Step 7

When the question ‘Was either claimant in receipt of IS,JSA or PC during the award period’ displays

  • select ‘No’
  • when the question ‘Has the household provided CY income (tax year the award period is in)’ displays.

If the customer hasn’t provided current year (CY) income

  • select ‘No’
  • select ‘Next’
  • go to .

If the customer has provided CY income

  • select ‘Yes’
  • select ‘Next’
  • go to .

Step 8

When the question ‘Is the CY income actual or estimated?’ displays.

If the customer has provided actual CY income

  • select ‘A’
  • select ‘Next’
  • go to .

If the customer has provided estimated CY income

  • select ‘E’
  • select ‘Next’
  • go to .

Step 9

When the question ‘Claimant’s 1 CY income breakdown’ displays, complete the fields as appropriate

Note: Currency must be entered in the following format - for £25,000.00, enter 25000.

Note: TSSB stands for Taxable Social Security Benefits.

  • select ‘Next’
  • go to .

Step 10

When the question ‘What is the income total used to calculate the award?’ displays, enter the income total used to calculate the award

  • select ‘Next’
  • when the question ‘Has the household provided PY income? displays.

Note: The previous year (PY) income is the tax year the award period is in.

If the customer hasn’t provided PY income

  • select ‘No’
  • select ‘Next’
  • go to .

If the customer has provided PY income

  • select ‘Yes’
  • select ‘Next’
  • go to .

Step 11

When the question ‘Is the PY income actual or estimated?’ displays.

If the customer has provided actual income

  • select ‘A’
  • select ‘Next’
  • go to .

If the customer has provided estimated income

  • select ‘E’
  • select ‘Next’
  • go to .

Step 12

When the question ‘Claimant’s 1 PY income breakdown’ and / or ‘Claimant’s 2 PY income breakdown’ displays, complete the fields as appropriate

Note: Currency must be entered in the correct format - for example, £25,000.00 should be entered as 25000.

Note: TSSB stands for Taxable Social Security Benefits.

  • select ‘Next’
  • go to .

Step 13

When the question ‘What is the status of renewal’ displays

  • select ‘Not issued’
  • select ‘Next’.

When the question ‘Was the household eligible for WTC during the award period ?’ displays

  • select ‘No’
  • select ‘Next’.

When the question ‘Was the household eligible for CTC during the award period?’ displays

  • select ‘Yes’
  • select ‘Next’.

Enter the number of children in the relevant fields

  • select ‘Next’.

Enter the amount of CTC to be paid

  • select ‘Next’
  • select ‘Claimant 1’.

When the question ‘Do we pay CTC into a bank account?’ displays

  • select ‘No’
  • select ‘Next’. Phase 1 is now complete
  • select ‘Phase 2’.

Go to .

Step 14

Phase 2 - you’ll now be indicating which messages you need to include in the award notice by selecting ‘Yes or ‘No’.

Note: Enter all data in block capitals.

If you are issuing a provisional award notice, you selected award notice D in , go to .

If you aren’t issuing a provisional award notice, go to .

Step 15

If the customer has informed you of a change of circumstances, go back to .

If the customer has not informed you of a change of circumstances

  • change the paragraph ‘Thank you for telling us your circumstances has changed’ to ‘No’ using the drop down menu
  • go to .

Step 16

Opening messages. You don’t need to change any of the messages to ‘Yes’ or ‘No’

  • scroll down to ‘What to do now’. You do not need to change any of the messages to ‘Yes’ or ‘No’
  • scroll down to ‘Child Tax Credit’ and ‘Initial period of qualifying children’.

If the customer hasn’t any qualifying children, go to .

If the customer has any qualifying children

  • enter the names of all qualifying children during the first period entitlement existed
  • enter the total amount of qualifying children
  • enter the from and to dates for the qualifying children
  • enter the amount of entitlement for the qualifying children for the entitlement period
  • if any children cease to be a qualifying child

    • enter the child’s name
    • select the reason
  • go to .

Step 17

If there aren’t any additional periods of children, go to .

If there are any additional periods of children

  • scroll down to ‘Next child/period of children’
  • enter the name of any additional children
  • enter the total amount of qualifying children
  • enter the from and to dates for the qualifying children
  • enter the amount of entitlement for the qualifying children for the entitlement period
  • if any children cease to be a qualifying child

    • enter the child’s name
    • select the reason
  • if there are any additional periods of children, select ‘ADD’ and complete the appropriate fields
  • go to .

Step 18

Scroll down to ‘Initial Period of Qualifying Young Persons’.

If there aren’t any qualifying young persons, go to .

If there are any qualifying young persons

  • enter the names of all qualifying young persons during the first period entitlement existed
  • enter the total amount of qualifying young persons
  • enter the from and to dates for the qualifying young persons
  • enter the amount of entitlement for the qualifying persons for the entitlement period
  • if any young person cease to be a qualifying young person

    • enter the young person’s name
    • select the reason
  • go to .

Step 19

If there aren’t any additional periods of young persons, go to .

If there are any additional periods of young persons

  • scroll down to ‘Next period of qualifying young persons’
  • enter the name of any additional young persons
  • enter the total amount of young persons
  • enter the from and to dates for the young persons
  • enter the amount of entitlement for the qualifying persons for the entitlement period
  • if any young persons cease to be a qualifying young person

    • enter the young person’s name
    • select the reason
  • if there are any additional periods of young persons, select ‘ADD’ and complete the appropriate fields
  • go to .

Step 20

Scroll down to ‘Disability elements’.

If there aren’t any disability elements, go to .

If there are any disability elements

  • select ‘Disability element(s)’ or ‘Severe disability elements’, as appropriate
  • enter the dates of award and the amount
  • go to .

Step 21

Scroll down to ‘Family elements’

  • enter the dates of award and amount for the basic elements
  • if there is a baby element, select ‘ADD’ and complete the appropriate fields
  • enter the amount the CTC award was reduced by due to EEA benefits in the ‘Reduction to due to your family benefit(s) payment from another EEA country’ field
  • enter the tapered entitlement of CTC
  • scroll down to ‘Payments’.

If there aren’t any one-off payments, go to .

If there are any one-off payments

  • enter the date of the payment by cheque
  • enter the payment amount
  • go to .

Step 22

If there aren’t any other payments due, go to .

If there are any other payments due, go to .

Step 23

If the remaining payments are to be paid weekly

  • select ‘Then by cheque every 1 week’
  • go to .

If the remaining payments are to be paid four-weekly

  • select ‘Then by cheque every 4 weeks’
  • enter the date this will change or stop
  • enter the payment amount
  • go to .

Step 24

Select ‘View’. Review the information on the award notice.

If changes aren’t needed to the award notice, go to .

If changes are needed to Phase 1 only on the award notice

  • select ‘Phase 1’
  • select either ‘Restart’ or ‘Back’, as appropriate
  • make the changes
  • select ‘View’
  • go to .

If changes are needed to Phase 1 and Phase 2 on the award notice

  • select ‘Phase 1’
  • select either ‘Restart’ or ‘Back’, as appropriate
  • make the changes
  • select ‘Phase 2’
  • make the changes
  • select ‘View’
  • go to .

Step 25

Select ‘Print’. You’ve completed and printed off the form TC602 for the CTC only complex case.