International Claims - Claims Processing Section (Introduction)

A cross border / overseas claim will go on to a Verification Failures Work List as a residency failure when the claimant is residing or working outside the UK. This also applies to Crown Servants posted overseas.

The International Claims Processing Section (ICPS) in Tax Credit Office, Northern Ireland will be responsible for assessing all claims relating to Crown Servants posted overseas and claims involving residency or employment in another member state (OMS) of the European Economic Area (EEA)

If the claimant or partner has links with OMS, ICPS must decide which is the competent state to pay family benefits, either the UK or the OMS. In the UK family benefits are Child Tax Credit (CTC) and Child Benefit (ChB).

If the OMS is the competent state, the claimant may be entitled to a supplement of UK family benefits if the rates payable in the UK are higher than those paid by the OMS.

If the UK is competent to pay family benefits, it may be necessary to offset any overlapping family benefits paid by OMS against arrears of CTC which cover the same period.

Payment of UK ChB (including any supplement payments) will continue to be administered by the Child Benefit Office (CBO)