UK Competent - Overlapping Family Benefits (Info)

It is necessary to offset any overlapping family benefits against any arrears of Child Tax Credit (CtC) which cover the same period

• Other Member State (OMS) will adjust their payments to take account of the award of CTC

• This will then be paid at the full rate

Family benefits paid by OMS do not affect any award of Working Tax Credit (WTC)

The claimant may still be entitled to a supplement of family benefits from OMS it that country's benefits are higher than those paid by the UK

• This would mean that CTC and Child Benefit (ChB) combined are lower than family benefits payable in OMS

• If CTC and ChB combined are higher than the family benefits payable by OMS, there will not be a supplement due from OMS and their family benefits will be suspended

All cross border / overseas claims for tax credits will be assessed by Tax Credit Office, Northern Ireland

• They will be assessed by the International Claims Processing Section (ICPS) and recorded on the computer together with a manual process

This is necessary in order to facilitate any offset to the award of CTC

The action must be taken within the same working day to to ensure no computer payments are made and the computer reminder cycle is appropriately managed

Payment of ChB will continue to be managed by CBO