• Correct the address

And / or

• Amend the employer details

Then

Go to step 3

Follow the guidance in Deciding Competency

Note: It is important that you do not make any change to the competency decision without reaching agreement with the appropriate Child Benefit Office (CBO) to maintain consistency throughout the HM Revenue & Customs (HMRC)

If you decide that

• The Other Member State (OMS) is now competent and family benefits have already been awarded by the OMS, go to step 4

• The United Kingdom ( UK) is now competent, go to step 24

• In all other cases

• If you are correcting the claimant’s address, go to step 7

• If you are changing the employer details, go to step 8

If you are correcting the claimant’s address and changing the employer details, go to step 7

• Use Function MAINTAIN PAYMENT SUSPENSION

• Select ‘Manual Payment Request’ from the options available in the Suspensions Available To Be Set field

• Click on the [Add] button to set the suspension

And then

• Click on the [OK] button. An entry will be created on the ‘Suspended Payment’ Work List

Note: If there are two claimants in the family you must set the payment suspension for both

• Set an action date of 180 days (the maximum that can be set) on the ‘Suspended Payment’ Work List

And

• Set a clerical BF for 180 days as a reminder that you must repeat the action on the ‘Suspended Payment’ Work List

Note: Repeat this action until the end of the award period

• Enter the key entry data for the claimant receiving direct payments. The View Award Period Summary screen will display

• Click on the [Schedule] button. The View Direct Payment Schedule screen will display

• Make a note on form TC648 of the most recent direct payment date that is in the Issued Date column

Note: This will enable you to check from what date the payment suspension is applied. For example

If a direct payment was issued on the previous day it will have been sent to the claimant

If a direct payment is due for issue on the next day, the payment suspension will prevent it being issued

If a payment is due on the date you have applied the suspension, you should check the payment status. If it is ‘Still To Be Paid’ the payment suspension will prevent its issue

Note: If both claimants are receiving direct payments, repeat the action in Function VIEW HOUSEHOLD ACCOUNT in respect of the second claimant as well

• If you are correcting the claimant’s address, go to step 7

• If you are changing the employer details, go to step 8

• If you are correcting the claimant’s address and changing the employer details, go to step 7

Follow the guidance in Capture Correction and if the claimant is now residing outside the UK, follow the guidance in Claimant's Address Changed To A Non UK Address

If the claimant has reported other changes, follow the relevant guidance in Changes and make all the necessary amendments

• If the claimant has also reported a change of employer, go to step 8

• If not, go to step 9

• If the change of employer has not resulted in a change in the competent State

And

• The competent State is the UK

• Amend the employer details following the relevant guidance in Changes

And, if applicable

• Capture any other changes that the claimant has reported

Then

• Go to step 9

• If the change of employer has resulted in a change in the competent State

Or

• The competent State is not the UK

• Amend the employer details but do not enter a PAYE reference

Note: This will create an entry on the ‘Verification Failures’ Work List

And, if applicable

• Capture any other changes that the claimant has reported

Then

• Go to step 9

• No change in competency and the competent State is

• The UK, go to step 31

• The OMS, go to step 12

• The OMS becoming competent to pay family benefits, go to step 12

• The claimant no longer being entitled to tax credits because neither he / she nor their partner, if there is one are

• Residing in the UK

• Working in the UK

• Temporarily living and working in an OMS for a UK based employer as a posted worker

Or

• In receipt of qualifying benefits from the UK

Then

• Go to step 10

• Select ‘Navigate’ from the toolbar menu

• Select ‘Amend Application Change of Circumstances’ from the options available. You will be taken to Function AMEND APPLICATION

• End the household. Follow the guidance in Residency Criteria Not Met

• Click on the [OK] button when you have completed this action and you will be returned to Function MANAGE VERIFICATION FAILURES

Then

• Click on the [OK] button again. This will clear all outstanding verification failures

• If payments have been made by the computer, go to step 31

• If payments have been made manually as a cross border / family supplement case, go to step 11

• Make no further manual payments of WTC or CTC

• Complete a manual award notice to inform the claimant(s) that they are no longer entitled to tax credits

• Use Function MAINTAIN HOUSEHOLD NOTES

• Select ‘Eligibility’ from the Category field drop down list

And

• Enter the following message

‘TCMZ WTC / CTC paid manually up to DD/MM/YY. Claimant not entitled from DD/MM/YY’

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• Go to step 31

Note: Remember if you have changed the employer details but have not entered a PAYE reference there will be an entry under ‘Employer Reference Not Matched’

• Use Function MANAGE VERIFICATION FAILURES to change the status of the claim

Then

‘Cross border / family supplement case – OMS competent’

• If the OMS is now competent and has not awarded family benefits, go to step 13

• If the OMS is now competent and has awarded family benefits, go to step 19

• That the OMS may be responsible for paying family benefits

• That he / she should make a claim to the appropriate authority

And

• To let you know when a decision has been made

Then

• Use Function MAINTAIN HOUSEHOLD NOTES

• Select ‘General’ from the Category field drop down list

And

• Enter the following message

‘TCMZ Invited to claim family benefits in (name of OMS) DD/MM/YY’

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

And then

• Set a clerical BF for 30 days in the future

Note: You must not divulge any information about any award of WTC to the OMS, as this is not a family benefit

• Continue to check the position with the claimant. Follow the guidance in Contacting The Claimant

And

• Extend the clerical BF until the OMS has made a decision on the claim

• No entitlement to family benefits in the OMS

• Use Function MAINTAIN HOUSEHOLD NOTES

• Select ‘General’ from the Category field drop down list

And

• Enter the following message

‘TCMZ No entitlement to family benefits in (name of OMS)’

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• Go to step 31

• Entitlement to family benefits in the OMS

• Use Function MAINTAIN PAYMENT SUSPENSION

• Select ‘Manual Payment Request’ from the options available in the Suspensions Available To Be Set field

• Click on the [Add] button to set the suspension

And

• Click on the [OK] button. An entry will be created on the ‘Suspended Payment’ Work List

Then

• Go to step 17

Note: If there are two claimants in the family you must set the payment suspension for both

• Set an action date of 180 days (the maximum that can be set) on the ‘Suspended Payment’ Work List

And

• Set a clerical BF for 180 days as a reminder that you must repeat the action on the ‘Suspended Payment’ Work List

Note: Repeat this action until the end of the award period

• Enter the key entry data for the claimant receiving direct payments. The View Award Period Summary screen will display

• Click on the [Schedule] button. The View Direct Payment Schedule screen will display

• Make a note on form TC648 of the most recent direct payment date that is in the Issued Date column

Note: This will enable you to check from what date the payment suspension is applied. For example

If a direct payment was issued on the previous day it will have been sent to the claimant

If a direct payment is due for issue on the next day, the payment suspension will prevent it being issued

If a payment is due on the date you have applied the suspension, you should check the payment status. If it is ‘Still To Be Paid’ the payment suspension will prevent its issue

Note: If both claimants are receiving direct payments, repeat the action in Function VIEW HOUSEHOLD ACCOUNT in respect of the second claimant as well

Then

• Go to step 19

• Select ‘Application’ from the Function Menu

• Select

• ‘Correction’ if you have changed the claimant’s address

Or

• ‘Change of Circumstances’ for any other change

• Enter the claimants NINO on the Key Entry Data screen and click on the [OK] button

• Select ‘Household’ from the toolbar menu and select ‘Details’ from the options available. The Household Details screen will display

• Check the manual correspondence and complex case checkboxes

And then

• Click on the [OK] button. The Amend Finish screen will display

• Received date (of the change of circumstances)

• The source (paper)

• The reason (change of circumstances)

Then

• Click on the [OK] button

And

• Go to step 21

• Make a note on form TC648 of the amount of direct payments of any WTC and CTC made to date

• Click on the [Postings] button. You will be taken to the Postings screen

• Make a note of any hardship top up payments that have been paid to the claimant

Note: These will be identified as manual giro payments for WTC or manual giro payments for CTC

Then

• Add the direct payments of WTC and any hardship top up payments of WTC together to give the total amount of WTC paid to date

• Add the direct payments of CTC and any hardship top up payments of CTC together to give the total amount of CTC paid to date

And then

• Go to step 22

• Use the SEES Tax Credit Entitlement Calculator

• Enter details of the entitlement from the effective date of the claim taken from the screen prints. Follow the guidance on the SEES Menu System Help

• Include any known change of circumstances, for example the birth of a new baby or a child leaving school

• Include a change of circumstances from the date that the OMS has commenced paying family benefits

Note: You will only need to enter the effective date of the change, unless there has been an actual change of circumstances effective from the same date. This will give you the amount of CTC which must be adjusted to take account of the OMS’s family benefits

Then

• Take 2 prints of the calculation

And

• Go to step 23

• Calculate any supplement of CTC due to the claimant from the date that the OMS commenced paying family benefits

Note: Follow the guidance in OMS In EEA Competent if the claimant or OMS has provided details of the OMS award in a foreign currency

• Offset any payments of WTC and CTC already made to the claimant

• Commence manual payments to the claimant(s) if

• WTC has been awarded

And / or

• CTC supplement is due because UK family benefits are higher than those paid by the OMS

And, if manual payments are applicable

• Contact the claimant to

• Advise them that their future payments will be made manually

And to

• Advise them when they can expect to receive their next payment

Follow the guidance in Contacting The Claimant

Note: If there are no manual payments due because WTC has not been awarded and the OMS family benefits are higher than those paid by the UK, you will notify the claimant at step 28

• File one copy of the calculation print and payment profile calculation with the casepapers

And

• Pass the other print and a copy of the payment profile calculation to your supervisor to be used to collate statistics for Revenue Finance (RF) Worthing

Then

• Go to step 25

• Complete form TC694 to notify the OMS that the UK accepts competency and will commence payment of CTC at the full rate 4 weeks from now. This will allow the OMS time to adjust or suspend their payments

Note: You may agree to commence payment of CTC at the full rate from an earlier date than 4 weeks from now if the OMS have already adjusted or suspended their payments

• Continue to make manual payments of any WTC and CTC supplement as normal for a further 4 weeks, or up to the date agreed with the OMS

Note: Remember to make payments to the correct address if the claimant has reported a change of address

And then

• Go to step 25

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

• If the UK is now competent

• ‘TCMZ TC694 to (name of OMS) UK accepts competence to pay full CTC from DD/MM/YY’

• Details of the new employer (if the claimant has reported a change in employment)

Then

• Go to step 26

• If the OMS is now competent

• ‘TCMZ Cross border / family supplement case – ICPS '

TCMZ (name of OMS) accepts competence for family benefits from DD/MM/YY. Do not release payment – transfer work list items to ICPS

TCMZ Do not enter PAYE reference’

Then

• Go to step 28

• Manage the claim now that it is no longer a cross border / family supplement case

• Account for any arrears of CTC you have withheld whilst waiting for the OMS to adjust or suspend their payments

• Reimburse the OMS if they make a request for the arrears of CTC

• Remember to commence payment of CTC at the full rate from the date you have notified to the OMS at step 24

• Stockpile the cases until further guidance is issued

• Take no further action

• Include the option that CTC has been reduced to take account of family benefits paid by the OMS

• Send the notice to the claimant(s) / appointee(s) address using

• 2nd class post if the claimant is resident in the UK

Or

• 1st class airmail if the claimant is resident outside the UK

And then

• Go to step 29

• If the claimant lives in Northern Ireland or the Republic of Ireland or the Child Benefit reference number begins with a 5, send the notification to CBO (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Then

• Go to step 30

• If the claimant lives in Great Britain or any other EEA country or the Child Benefit reference number begins with a 6, 7, 8 or 9, send the notification to CBO (This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• Go to step 30

Then

Go to step 31

• Continue to hold any casepapers until further notice

And, if you are making manual payments to the claimant(s)

• Continue to process the payments each week or every 4 weeks according to the payment profile