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TCM0320320 | Extra information: glossary: O

From HM Revenue & Customs · Tax Credits Manual

Official error

For tax credits purposes, an official error means a mistake made either by HM Revenue & Customs (HMRC) or another Government department to which the customer didn’t materially contribute.

Note: You can only change a decision about an award under the Official Error regulations where the result of that change is in favour of the customer.

European Member States

European Member States are all countries listed who are members of the EEA or their nationals are covered by European Community guidance.

Note: This list doesn’t include the United Kingdom.

  • Austria

  • Belgium

  • Cyprus

  • Czech Republic

  • Denmark

  • Estonia

  • Finland

  • France

  • Germany

  • Greece

  • Hungary

  • Iceland

  • Italy

  • Latvia

  • Lithuania

  • Liechtenstein

  • Luxembourg

  • Malta

  • Netherlands

  • Norway

  • Poland

  • Portugal

  • Republic of Ireland

  • Slovakia

  • Slovenia

  • Spain

  • Sweden

  • Switzerland.

From 1 January 2007, the following countries became EEA member states

  • Bulgaria

  • Romania.

From 1 July 2013, Croatia became an EEA member state.

From 31 January 2020, the United Kingdom left the EEA.