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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Tax credits and European Law: Derived Rights - Article 60(1) of Regulation (EC) 987/2009

Article 60(1) of Regulation (EC) 987/2009

Where a person who is eligible to claim family benefits does not make a claim, a claim made by the other parent or guardian must be accepted by the competent Member State.


Dieter, a German national lives and works in the UK whilst his children and ex-wife Helga reside in Austria. Helga and does not work and is financially dependant on Dieter. The UK is competent to pay family benefits by reason of Dieter’s employment here and should he make a claim, an award would be considered for his children in Austria.

However, if Dieter chooses not to make a claim, Helga can make a claim for UK family benefits and the UK should accept that claim and consider whether to make an award.