SolvedTCM0304130 | Specialist areas: international: miscellaneous: reciprocal action: Slovakia
From HM Revenue & Customs · Tax Credits Manual
Checklist
Before you follow this guidance make sure
you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu
you are in the correct MU. See TCM0322460 for the correct MU number
you have access to the tax credit computer system (NTC)
Reasons not to follow this guidance
You do not need to follow this guidance if you are dealing with a case that is
not from a customer who is from Slovakia
Guidance
Step 1
Where a B&C Int2 / SED has been received from the Slovakian authorities notifying that the customer has returned to Slovakia.
trace for a Tax Credit account using the information currently held
If a Tax Credit account has been traced, go to Step 2
If a Tax Credit account has not been traced, go to Step 3
If you are dealing with a reply / non reply to a TC664, go to Step 4
Step 2
Check household notes to determine whether TCO are already aware of the change.
If TCO are already aware of the change
complete and return the B&C Int2 / SED to the Slovakian authorities
no further action
If TCO are not aware of the change
issue TC664 to the customer
bf for 6 weeks to await a reply
go to Step 3
Note: The following details are needed on the TC664.
name
NINO
new address including country
date employment ended, if appropriate
date they left, or are leaving, the UK
whether the absence is permanent or temporary, (if the absence is temporary, what is the reason for the absence)
household break up date if one customer is remaining in the UK
Step 3
Use Child Benefit Services to trace for a Child Benefit account. For how to do this;
access Child Benefit Service desktop icon
enter the customers NINO in the upper navigation bar and select ‘search’
check the customers’ name and address in the top left corner of the screen to ensure you select the correct customer details
If a Child Benefit account has not been traced
complete and return the B&C Int2 / SED to the Slovakian authorities
no further action
If you have reached this step from Step 2
complete action as above
no further action
Step 4
Where you are dealing with a returned TC664 from the customer check whether Article 59 applies.
When a claimant moves from one member state to live and/or work in another EU member state Article 59 of EC regulation 883/04 applies to ensure the smooth transition of the payment of family benefits (CTC and Child Benefit) from one member state to another.
Article 59 provides that where there has been a change in competency during a calendar month, the Member State which was paying family benefits at the start of the calendar month must continue to pay until the end of that month and the Member state in which the customer arrives will be competent from the start of the next month.
So, where a customer departs from the UK to live or work in another EU member state or arrives in the UK from another EU member state Article 59 will need to be considered.
If Article 59 applies
until the Article 59 guidance is published ask your TALLO for advice on what you need to do
update IGDB, for how to do this follow TCM1000408
complete referral spreadsheet and refer to CBO notifying them of the decision made
complete and return B&C Int2 / SED to Slovakian authorities
no further action
If Article 59 does not apply
check whether EC Regs apply on a continuing basis
go to Step 5
If the customer has not replied to the TC664
issue a duplicate TC664
bf for 6 weeks
If the customer has not replied to the duplicate TC664
until the Article 59 guidance is published ask your TALLO for advice on what you need to do
terminate the account
complete and return the B&C Int2 / SED to the Slovakian authorities
update IGDB, for how to do this follow TCM1000408
complete referral spreadsheet and refer to CBO notifying them of the decision made
no further action
Step 5
If the EC Regs apply on a continuing basis
action BAU
complete and return the B&C Int2 / SED to the Slovakian authorities
update IGDB, for how to do this follow TCM1000408
complete referral spreadsheet and refer to CBO to inform them of decision
no further action
If the EC Regs do not apply on a continuing basis
refer case to PFA for BAU action
complete and return the B&C Int2 / SED to the Slovakian authorities
update IGDB, for how to do this follow TCM1000408
complete referral spreadsheet and refer to CBO to inform them of decision
no further action