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HMRC internal manual

Tax Credits Technical Manual

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Entitlement: Tax credits and European Law: UK family benefits - Article 67 of Regulation (EC) 883/2004

Article 67 of Regulation (EC) No 883/2004, implemented by Article 60 Regulation (EC) No 987/2009

The provisions relating to family benefits are set out in Chapter 8, Articles 67-69 of Regulation (EC) 883/2004 and Chapter 6, Articles 58-61 of Regulation (EC) 987/2009.

Article 67 sets out the general principle that a person is entitled to claim family benefits Child Tax Credit (CTC), Child Benefit (ChB) and Guardian’s Allowance (GA) in accordance with the legislation of the competent Member State including for family members resident in another EU Member State. Article 67 also provides that a pensioner shall be entitled to family benefits in accordance with the legislation of the Member State responsible for his pension.

Where a worker is a member of a couple and their partner/spouse lives in another EU Member State they should make a joint claim for CTC. This is because; under purely domestic legislation the partner/spouse is not in the UK but EU law overrides this rule for the purpose of claiming family benefits.

Member of the family

For CTC purposes, a child or qualifying young person is considered to be a member of the family if they are living with or they are mainly financially dependant on the claimant.

Example

Alfredo, is a Spanish national who is living and working in the UK in exercise of his free movement rights as a worker as provided for by Article 7 of Regulation (EU) 492/2011. 

His partner Esa, and the couple’s three children remain resident in Spain. Esa does not work.

Under EU law, both CTC and Child Benefit are family benefits provided for under the legislation of the UK. So, provided that Alfredo is subject to the legislation of the UK, he will be eligible to claim CTC and Child Benefit for his family resident in Spain as if they were residing in the UK.

Alfredo and his partner should make a joint claim for CTC.