Crown Servants (Info)

Note: This guidance does not include Crown Servants posted overseas whose partner is a non UK national who does not have a National Insurance number

If both the Crown Servant and partner are non-European Economic Area ( EEA) nationals, for example, a Gurkha married to a Nepalese, the claim should be referred to the Persons From Abroad Team (PFA) for them to consider residency.

If the claimant provides details of any benefits paid by an Other Member State (OMS) in euros or other foreign currency, you will need to convert the amount to pound sterling.

To convert any benefits into pound sterling you must use the Average Net Rate of Exchange for the tax year in which the benefits were paid.

The Ministry of Defence (MoD) operates 2 accredited childcare schemes. These must be treated the same as registered childcare providers in the UK.

The MoD operates a scheme that may pay the difference between the award amount without childcare and the award amount with childcare. You must

• Provide the claimant with a form TC695 to present to their pay office. This will inform the pay office of the actual amount of entitlement to tax credits taken from the computer and the total manual calculation of entitlement including childcare costs

Note: You must not inform the claimant that they will receive this extra money as this decision is between themselves and their pay office

If the childcare scheme is not part of an accredited scheme, the amount the claimant pays in childcare costs must not be included in the assessment of their entitlement to tax credits.