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TCTM02800 | Entitlement: Tax credits and European Law: contents

From HM Revenue & Customs · Tax Credits Technical Manual

References to EU or EC Regulations should be read as referring to retained EU law as defined in the European Union (Withdrawal) Act 2018.

Contents16 entries

  1. TCTM02801Entitlement: Tax credits and European Law: The general principles
  2. TCTM02805Entitlement: Tax credits and European Law: The principle of single application of legislation
  3. TCTM02810Entitlement: Tax credits and European Law: Determining whether a person is subject to the legislation of a Member State for the purpose of claiming UK family benefits under Regulation (EC) 883/2004
  4. TCTM02815Entitlement: Tax credits and European Law: Priority rules in the event of overlapping entitlement to family benefits - background
  5. TCTM02820Entitlement: Tax credits and European Law: Priority rules in the event of overlapping entitlement to family benefits - Article 68(1) and Decision F1
  6. TCTM02825Entitlement: Tax credits and European Law: priority rules in the event of overlapping entitlement to family benefits - Article 68 of Regulation 883/2004 and Article 58 of Regulation 987/2009
  7. TCTM02830Entitlement: Tax credits and European Law: Priority rules in the event of overlapping entitlement to family benefits, suspension and differential supplements - Article 68(2) of Regulation (EC) 883/2004
  8. TCTM02835Entitlement: Tax credits and European Law: Priority rules in the event of overlapping entitlement to family benefits - Articles 68(3) of Regulation (EC) 883/2004 and Articles 6 and 60 of Regulation (EC) 987/2009
  9. TCTM02840Entitlement: Tax credits and European Law: Article 59 of Regulation (EC) 987/2009 - Rules applicable where the applicable legislation and/or the competence to pay family benefits changes between Member States within a calendar month.
  10. TCTM02845Entitlement: Tax credits and European Law: Social advantages and Working Tax Credit (WTC)
  11. TCTM02850Entitlement: Tax credits and European Law: Article 7 of Regulation (EU) 492/2011 - Working Tax Credit (WTC)
  12. TCTM02855Entitlement: Tax credits and European Law: UK family benefits - definition
  13. TCTM02860Entitlement: Tax credits and European Law: UK family benefits - Article 67 of Regulation (EC) 883/2004
  14. TCTM02865Entitlement: Tax credits and European Law: Family benefits - E-forms and Structured Electronic Document (SEDS)
  15. TCTM02870Entitlement: Tax credits and European Law: Derived Rights - Article 60(1) of Regulation (EC) 987/2009
  16. TCTM02875Entitlement: Tax credits and European Law: Orphans - Article 69 of Regulation (EC) 883/2004