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Contents

Official guidance
Tax Credits Technical Manual

TCTM02800 · Entitlement: Tax credits and European Law

  • TCTM02801 · The general principles
  • TCTM02805 · The principle of single application of legislation
  • TCTM02810 · 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
  • TCTM02815 · Priority rules in the event of overlapping entitlement to family benefits - background
  • TCTM02820 · Priority rules in the event of overlapping entitlement to family benefits - Article 68(1) and Decision F1
  • TCTM02825 · Priority rules in the event of overlapping entitlement to family benefits - Article 68 of Regulation 883/2004 and Article 58 of Regulation 987/2009
  • TCTM02830 · Priority rules in the event of overlapping entitlement to family benefits, suspension and differential supplements - Article 68(2) of Regulation (EC) 883/2004
  • TCTM02835 · 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
  • TCTM02840 · 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.
  • TCTM02845 · Social advantages and Working Tax Credit (WTC)
  • TCTM02850 · Article 7 of Regulation (EU) 492/2011 - Working Tax Credit (WTC)
  • TCTM02855 · UK family benefits - definition
  • TCTM02860 · UK family benefits - Article 67 of Regulation (EC) 883/2004
  • TCTM02865 · Family benefits - E-forms and Structured Electronic Document (SEDS)
  • TCTM02870 · Derived Rights - Article 60(1) of Regulation (EC) 987/2009
  • TCTM02875 · Orphans - Article 69 of Regulation (EC) 883/2004
  1. Entitlement: Tax credits and European Law: contents
  2. Entitlement: 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.

TCTM02840 | Entitlement: 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.

From HM Revenue & Customs · Tax Credits Technical Manual

Article 59 of Regulation (EC) 987/2009

Where there is an award of family benefits and during that award competency and/or applicable legislation changes between Member States:

  • the Member State that was paying at the start of the month during which the change of competency and/or applicable legislation occurred must continue to pay until the end of that calendar month; and

  • must notify the other Member State of the date that payment of family benefits will cease, or has ceased, and

  • the Member State to which competency and/or applicable legislation has switched to, is competent to pay family benefits from the start of the next calendar month following the change.

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