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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Tax credits and European Law: Family benefits - E-forms and Structured Electronic Document (SEDS)

Composition of families resident in other Member States

EEA nationals who are employed or self employed in the UK and who are ‘subject to the legislation of the UK’ are eligible to claim family benefits (Child Tax Credit and Child Benefit) for their families who are resident in another EEA Member State.

Before an award of child tax credit or child benefit can be made, such claims are subject to additional checks with the competent authorities of the Member State where the family resides as to:

  • the composition of the family;
  • whether family benefits are in payment in that Member State; and
  • if the migrant worker’s spouse or partner is also working in that Member State (as this may affect which Member State has primary competence for the payment of family benefits).

These checks are carried out using standard forms in the E400 series or paper SEDS (Structured Electronic Documents) which have been approved for use by the Administrative Commission for the co-ordination of Social Security systems.