TCM0288580 - Specialist areas - international claims: preparing case to pay WTC and CTC

Reasons not to follow this guidance

You do not need to follow this guidance where

• the claim is post award for both Working Tax Credit (WTC) and Child Tax Credit (CTC)
• the award periods extend past previous year (PY-1) and earlier
• the customer is a Crown Servant or someone who works for the Navy, Army and Air Forces Institute (NAAFI)
• one of the customers is not a European Union (EU) or 3rd country national.

Checklist

Before you follow this guidance make sure

• you follow the guidance in TCM0138020
• the case is pre-award
• you have followed the guidance in TCM0306100
• you have set up a manual file and recorded on form TC648
• for cross border cases:
  • customers aged between 16 and 25 either have a qualifying child or young person and / or are disabled
  • if the customer lives in the European Union Member State but working in the UK, they are aged 16 or over and is working at least 16 hours a week, or 24 hours a week with one of the customers working at least 16 hours a week if the claim is joint. For how to do this, use TCM1000262
  • if the customer lives in the UK, but works in the EU Member State, they are aged 16 or over and working at least 16 hours a week if the claim is single, or 24 hours a week with one of the customers working at least 16 hours a week if the claim is joint
• for migrant worker cases:
  • the customer living and working in the UK is aged 25 or over. For how to do this, use TCM1000262
  • the customer living and working in the UK also works 30 hours or more weekly in the UK. For how to do this, use TCM1000262
  • you are not sure if all the children and/or young persons live in the EU Member State or you know all the children and/or young persons live in the EU Member State
  • if the customer is working less than 30 hours weekly, they are disabled
• for all cases:
  • you know the nationality of all customers on the claim and all of the customers are UK, EU or 3rd country nationals
  • you have established there is abroad involvement either from Child Benefit Service records stating ‘EC Regs apply’ (as retained in UK law) or a reply to form TC655 or through another enquiry
  • the award periods won’t extend past PY-1 and earlier
  • you have access to the International Group Database (IGDB) and know how to obtain and update the customer information on it
  • you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu
  • you are in the correct Management Unit (MU). Use TCM0322460 for the correct MU number
  • you have access to the Rules Based Service - International right to reside test and know how to use it

  • you have access to the Home Office Database and have checked for the customer’s workers registration scheme or workers authorisation scheme detailsNote: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

    Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.

    Note: If you are dealing with a claim where an exception marker has been applied to any of the children/young persons included in the claim or the customer is reporting a change relating to an exception contact the Exception Team(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (This content has been withheld because of exemptions in the Freedom of Information Act 2000) For how to check if the exception marker has been applied, use TCM1000314.
    Note: From 6 April 2012, people aged 60 or over will qualify for WTC if they work at least 16 hours weekly.
    Note: From 6 April 2012, there will be a change to the Tax Credit eligibility rules. Couples with children will be required to work at least 24 hours weekly. Hours can be added together but one customer must be working at least 16 hours weekly to qualify for Working Tax Credit. Please contact your Technical Advice Liaison Officer (TALLO) for further advice.
    Note: From 6 April 2012 the second income threshold has been removed.
    Note: From 6 April 2012 a decrease in income of up to £2500 may be disregarded, anything above this should be recalculated.
    Note: All claims received from 6 April 2012 will be entitled up to 31 days backdating.
    Note: All claims received prior to 6 April 2012 will be entitled up to 93 days backdating.
    Note: From 6 April 2012 notified change of circumstances which will result in an increase in entitlement will be backdated to a maximum of 1 calendar month.
    Note: From 6 April 2012 notified change of circumstances which do not result in an increase in entitlement will continue to be backdated to the date of change if appropriate.
    Note: No payments are made to Slovakian nationals until all enquiries are completed.
    Note: From 6 April 2014 there will be a change to Full time non advanced education (FTNAE) where an end date of 31/08/CY will be applied on NTC. This change applies to 18 and 19 year olds. The customer will have to inform us each year whether the qualifying young person (QYP) is continuing in FTNAE. Where the customer does not inform Tax Credits, the CTC will end. This must be considered in all manual calculations.
    Note: Where a QYP currently in FTNAE has an end date of either 31/08/CY or 31/08/CY+1 applied on NTC and is reaching the age of 20, the system will only pay CTC up to the day prior to their 20th birthday.

Background

Claims will be received from European Union (EU) nationals who are migrant workers and their children and young persons are living in another member state, or cross border workers who live with their children in the UK or EU Member State or are disabled, and travel on a regular (usually daily) basis to work in the EU Member State or UK.

To be eligible, the customer working in the UK must be compulsory insured in the UK - by this we mean liable to pay and paying Class 1 or Class 2 National Insurance (NI) contributions.

In these cases, you will need to verify the make up of the family members living in the EU Member State and check to see if the customer working in the UK is liable to pay and paying Class 1 or Class 2 NI contributions before you can pay Child Tax Credit (CTC) to the customer.

A customer may have earnings that are above the Lower Earnings Limit (LEL) but below the Primary Threshold (PT) and Class 1 NI contributions are not being paid. In these instances the customer is actually treated as having paid Class 1 NI contributions. The customer will satisfy the relevant entitlement conditions for UK family benefits to be paid under EC regulations (as retained in UK law).

An employment check is necessary to determine whether the EC regulations (as retained in UK law) can be applied.

Where the earnings of the customer, or their partner, fall

• above the LEL
• below the PT, and
• Class 1 NI contributions have not been paid

they should be treated as having paid Class 1 NI contributions and regarded as being subject to UK legislation.

For cross border workers where the customer(s) and the children live in the UK, but one or both customers works in the EU Member State, or live in the EU Member State but work in the UK, they will still qualify for WTC, either with the Second Adult or Lone Parent elements, depending if the claim is joint or single and where the customers live and work.

If the customer qualifies for Working Tax Credit (WTC), you may be able to pay WTC upfront for migrant workers over age 25 and working 30 or more hours weekly, or disabled and working 16 or more hours weekly whilst making any enquiries needed to pay CTC. Cross border workers aged under 25 working less than 30 hours with children and / or are disabled can be paid WTC upfront (possibly with the Lone Parent element or Second Adult element) once the children and young persons on the claim have been verified with one form of identification provided by the customer and the return of the e-form or SED from the EU Member State.

This guidance is the first stage and deals with preparing the case to pay WTC and CTC.

Note: Where the entitlement conditions for CTC

• are not satisfied at the date of claim
  and
• are satisfied on a date, the later date being after the date of claim but not later than the date on which the decision is being taken an award of CTC should be made from the later date.

Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian or Data Security Team for advice.

Note: Remember, when dealing with any referrals from Compliance, to update the Compliance officer by phone once your actions are complete and give the information they ask for.

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Step 1

If you are dealing with an expired action date or expired BF date, go to Step 47.

If you are dealing with a reply to an enquiry you have made to the customer, go to Step 47.

If any other circumstances apply, go to Step 2.

If you are dealing with a reply or a non reply from a Slovakian national, go to Step 76.

If you are dealing with a reply or a non reply from the Slovakian authorities, go to Step 77.

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Step 2

Check Application Notes for the message II 35 from TCM0160040. For how to do this, use TCM1000021.

If the message is shown in Application Notes, go to Step 3.

If the message is not shown in Application Notes

• update Application Notes with the message II35 from TCM0160040. For how to do this, use TCM1000028
• go to Step 3.

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Step 3

Check if there are any linked work list items for this claim. For how to do this, use TCM1000142.

If there are no linked work list items, go to Step 4.

If there are any linked work list items

• on form TC648, enter
  • the name of the work list including any change of circumstances
  • the MU number the work list is on.
• transfer the work list item to your MU. For how to do this, use TCM1000023
• go to Step 4.

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Step 4

• update the ‘Free Format’ screen with the note ‘Take no action on this case~~~International Case~~~Do not delete any WL items, do not make any COC, do not apply free format screen’. Note any change of circumstances below and exit the case
• enter any change of circumstances which are not already shown. For how to do this, use TCM1000036
• record on the form TC648 any change of circumstances which are not already shown on form TC648
• go to Step 5.

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Step 5

Note: The make up of the family needs to be verified where you have reason to believe all or any of the children or young persons live in the EU.

Using the information contained within the manual file check if

• there is a record of a Child Benefit claim
  and
• ‘EC Regs apply’ (as retained in UK law) is recorded.

If there is a record of a Child Benefit claim, go to Step 6.

If there is no record of a Child Benefit claim

• make a note on the form TC648 that you will need to ask the customer for
  • the full address of where all the children or young persons live
  • the name and address of the relevant family benefits office in the EU Member State
  • the PESEL for Polish customers
  • the appropriate office for Portuguese customers.
• make a note on form TC648 of the E400 series forms or SEDs you will need to issue to the EU Member State if you think the children may live outside the UK. For how to do this, use TCM1000334
• make a note on the manual file that you will need to check that the customer working in the UK is liable to pay and paying Class 1 or Class 2 NI contributions
• go to Step 15.

If there are no children on the claim, go to Step 15.

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Step 6

Check to see if all the children on the tax credits claim are shown on the Child Benefit claim

If all the children on the tax credits claim are shown on the Child Benefit claim

• go to Step 7.

If none of the children on the tax credits claim are shown on the Child Benefit claim

• make a note on form TC648 that you will need to ask the customer for
  • the full address of where all the children or young persons who are not shown on the Child Benefit claim live
  • the name and address of the relevant family benefits office in the EU Member State if you think the children may live outside the UK
  • the PESEL for Polish customers
  • the appropriate office for Portuguese customers
• go to Step 7.

If some but not all of the children on the tax credits claim are shown on the Child Benefit claim

• make a note on form TC648 that you will need to ask the customer for
  • the full address of where all the children or young persons who are not shown on the Child Benefit claim live
  • the name and address of the relevant family benefits office in the EU Member State if you think these children may live outside the UK
  • the PESEL for Polish customers
  • the appropriate office for Portuguese customers
• go to Step 7.

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Step 7

Check the Child Benefit Service to see where the children are living. To do this,

• access Child Benefit Service desktop icon
• enter the customer’s NINO in the upper navigation bar and select ‘search’
• check the customer’s name and address in the top left corner of the screen to ensure you select the correct customer details
• check children summary for details of the child

If the children are shown as living in the EU Member State

• go to Step 8.

If the children are shown as living in the UK

• go to Step 12.

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Step 8

Check the Child Benefit IGDB to determine if the appropriate E400 series forms or SEDs have been issued for all the children and young persons on the tax credits claim to the EU Member State or returned by the EU Member State. For how to do this for E Forms, use TCM1000408 and TCM1000334. For how to do this for SEDs, use TCM1000114.

Note: The details of the first e-form or SED issued are held on the ‘Child Details / E form’ tab. The details of all the other e-forms are held in the ‘General Notes’.

If all the appropriate E400 series forms or SEDs have been issued to the EU Member State for all the children and young persons on the tax credits claim (and CBO are still awaiting a reply)

Note: The TC648 should be noted that CBO will have confirmed that the customer in the UK working is liable to pay and paying Class 1 or Class 2 NI contributions if the date the E400 series forms or SEDS were sent after 30/01/12.

• make a note on the form TC648 of the BF date Child Benefit Office (CBO) have set for the return of the E400 series forms or SEDs
• go to Step 15.

If all the appropriate E400 series forms or SEDs have not been issued to the EU Member State for all the children and young persons on the tax credits claim, go to Step 11.

If all the appropriate E400 series forms or SEDs have been returned by the EU Member State for all the children and young persons on the tax credits claim

• make a note on the TC648 that CBO will have confirmed that the customer in the UK working is liable to pay and paying Class 1 or Class 2 NI contributions
  Note: You will need to check the customer is liable to pay and paying Class 1 or Class 2 NI contributions if the date the E400 series forms or SEDS were sent before 30/01/12.
• go to Step 9.

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Step 9

Check the Child Benefit IGDB to determine if Child Benefit Office (CBO) is paying the case as a supplement. For how to do this, use TCM1000408.

If CBO is paying a supplement

• make a note on form TC648 that CBO is paying a supplement
• go to Step 10.

If CBO is not paying a supplement

• make a note on form TC648 that CBO is not paying a supplement
• go to Step 10.

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Step 10

Check if the information on the E400 series forms or SEDs matches the information the customer has provided.

If the information on the E400 series forms or SEDs matches the information provided by the customer

• make a note on form TC648 that E400 series forms or SEDs have been returned and match
• go to Step 15.

If the information on the E400 series forms or SEDs does not match the information provided by the customer

• make a note on the form TC648 of any differences
• go to Step 12.

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Step 11

Contact CBO to establish why the E400 series forms or SEDs have not been issued. Follow the guidance in TCM0304150.

If CBO tells you any of the children or young persons on the tax credits claim live in the UK,

• for cross border workers, go to Step 12
• for migrant workers, contact your Technical Advice Line Liaison Officer (TALLO) for advice on what to do.

If CBO tells you they have issued the appropriate E400 series forms or SEDs for all the children and young persons but they have not yet updated the IGDB

• ask CBO for a BF date for the return of the E400 series forms or SEDs
• note the TC648 that CBO will have confirmed that the customer working in the UK is liable to pay and paying Class 1 or Class 2 NI contributions
  Note: You will need to check the customer is liable to pay and paying Class 1 or Class 2 NI contributions if the date the E400 series forms or SEDS were sent before 30/01/12.
• make a note on form TC648 of the information you have obtained from CBO
• go to Step 15.

If CBO tells you they have not issued the E400 series forms or SEDs for all the children and young persons on the tax credits claim

• make a note on the form TC648 that you will need to ask the customer for
  • the full address of where all the children or young persons live
  • the name and address of the relevant family benefits office in the EU Member State
  • the PESEL for Polish customers
  • the appropriate office for Portuguese customers
• make a note on the form TC648 of the E400 series forms or SEDs you will need to issue to the EU Member State. For how to do this for E Forms, use TCM1000334 or for how to do this for SEDs, use TCM1000114
• make a note on the form TC648 that you will need to issue the appropriate E400 series forms or SEDs to the EU Member State
• go to Step 15.

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Step 12

Check Child Benefit Notes to see if at least one form of identification documents (ID) (in addition to the SEDs) have been requested for each child on the tax credits claim

If all of the children on the tax credits claim are already included on a live Child Benefit award

• make a note on form TC648 that the identities will already have been verified
• record the form of identity used
• go to Step 15.

If CBO have requested identity documents for all the children on the tax credits claim

• ask CBO for a BF date for the return of the identity documents
• note the TC648 of the BF date
• go to Step 15.

If CBO have not requested ID for each child on the tax credits

• follow the guidance in TCM0078220 (Claims - work lists (VFs 1 to 12) - Verification Failures work list - Rule 2 - Child not matched - pre-award claims
  Note: Only one form of ID is required as verification via the e-forms or SEDs will act as the second form of ID for WTC purposes. If the customer does not provide proof of identity, the child will need to be removed from the tax credits claim.
• return to this guidance once action at TCM0078220 is complete
• go to Step 15.

If CBO have requested ID for some but not all the children on the tax credits claim

• follow the guidance in TCM0078220 (Claims - work lists (VFs 1 to 12) - Verification Failures work list - Rule 2 - Child not matched - pre-award claims for the children who are not shown on the Child Benefit claim
  Note: Only one form of ID is required as verification via the e-forms or SEDs will act as the second form of ID for WTC purposes. If the customer does not provide proof of identity, the child will need to be removed from the tax credits claim.
• return to this guidance once action at TCM0078220 is complete
• make a note on the form TC648 that you will need to ask the customer for
  • the full address of where all the children or young persons live
  • the name and address of the relevant family benefits office in the EU Member State if you think the children may live outside the UK
  • the PESEL for Polish customers
  • the appropriate office for Portuguese customers
• make a note on form TC648 of the E400 series forms or SEDs you will need to issue to the EU Member State if you think the children may live outside the UK. For how to do this, use TCM1000334
• go to Step 13 for the children who CBO have requested ID for.

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Step 13

Check if ID for each child on the tax credits claim has been received

If ID has been received for each child on the tax credits claim, go to Step 14.

If ID has not been received for each child on the tax credits claim

• make a note on TC648 of the BF date CBO have set for the return of the ID
• go to Step 15.

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Step 14

Check if the ID received verify/confirm each child on the tax credits claim

If the ID verify/confirm each child on the tax credits claim

Make a note on TC648 that the children have been verified

Go to Step 15.

If the ID do not verify/confirm each child on the tax credits claim

• follow the guidance in TCM0078220 (Claims - work lists (VFs 1 to 12) - Verification Failures work list - Rule 2 - Child not matched - pre-award claims
  Note: Only one form of ID is required as verification via the e-forms or SEDs will act as the second form of ID for WTC purposes.
• return to this guidance once action at TCM0078220 is complete
• go to Step 15
  Note: If you are unable to verify/confirm any children living in the EU Member State using the guidance at TCM0078220 to verify each child, do not remove them until the e-forms are returned. If the children are verified check to see if the customer is employed.

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Step 15

Check if the customer has said they have a disability

If the customer has said they have a disability,

• follow the guidance in TCM0122040, making a note on TC648 of any additional information you will need from the customer, before returning to this guidance
• go to Step 16.

If the customer has not said they have a disability, go to Step 16.

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Step 16

Check if the employment is in the UK or EU Member State

If the employment is in the EU Member State

• make a note on TC648
• go to Step 38.

If the employment is in the UK, go to Step 17

Note: Steps 16 to 37 will need to be repeated for each UK employment before moving on.

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Step 17

Check Application Notes for a message (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . For how to do this, use TCM1000021.

If the message is shown in Application Notes

• you do not need to trace and match the employer
• go to Step 35.

If the message is not shown in Application Notes, go to Step 18.

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Step 18

Check if the customer is employed or self-employed. For how to do this, use TCM1000188.

If the customer is employed

• note the TC648 that the customer is employed
• check the TC648 to see if the E400 series forms or SEDS have been sent and the date they were sent
• check the employer’s PAYE reference number matches the customers employment details who is living and working in the UK. For how to do this, use TCM1000234
• go to Step 29.

If the customer is self-employed

Note: You do not need to trace and match self-employed customers.

• make a note on form TC648 that the customer is self-employed
• check the TC648 to see if the E400 series forms or SEDS have been sent
• go to Step 19.

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Step 19

If the E400 series forms or SEDS have been sent and the date they were sent is after 30/01/12, go to Step 37.

If the E400 series forms or SEDS have not been sent or the date if before 30/01/12

• access NIRS and establish if the customer has registered their self employment
• in ‘resource group section’ select ‘OK,’ this will take you to ‘Open Person File’ box
• enter the customer’s NINO
• select OK, this will take you to ‘Identity Screen’ box
• select the Liability Tab
• select ‘Options’ from the drop down menu select ‘build list’. This takes you to the ‘Liabilities Summary’ Screen
• go to Step 20.

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Step 20

If there is a date held in ‘Liabilities Summary’ Screen for when the customer started to trade as a self employed person, go to Step 22.

If there is no date held in ‘Liabilities Summary’ Screen

• phone the customer to obtain the following information. Follow the guidance in TCM0094100
• confirmation of the date the customer registered their self employment
• go to Step 21.

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Step 21

If you were able to contact the customer and the customer has confirmed that they have registered their self employment, note down the date the customer registered their self employment and contact your TALLO for advice on what to do.

If you were able to contact the customer and the customer has confirmed that they have not registered their self employment, go to Step 28.

Note: The customer has 3 months to register their self employment from the date they started to trade as a self employed person.

If you were not able to contact the customer by telephone

• make a note on form TC648 that you will need to send an enquiry to the customer to find out the date they started to trade as a self employed person and the date they registered their self employment
• go to Step 38.

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Step 22

• in ‘resource group section’ select ‘OK,’ this will take you to ‘Open Person File’ box
• enter the customers NINO
• select ‘OK’, this will take you to ‘Identity Screen’ box
• fastpath to the ‘Financials’ folder
• select ‘Options’ from the drop down menu
• select ‘Fastpath’ to financials. This takes you to the financials screen
• select ‘Options’ from the drop down menu select ‘build list’
• go to Step 23.

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Step 23

Check the customer bill status on NIRS. For how to do this use, TCM1000146.

If the status of ‘Paid’ is shown. The self employed person has paid their bill in full

• make a note on form TC648 that the customer is liable to pay and paying Class 2 NI contributions
• go to Step 38.

If the status of ‘Part Paid’ is shown. The self employed person has paid part of their bill, however, there is still an outstanding amount

• make a note on form TC648 that the customer is liable to pay and paying Class 2 NI contributions
• go to Step 38.

If the status of ‘not paid’ is shown. The self employed person has been sent a bill and that bill is still outstanding, go to Step 24.

If the status of ‘Not Applicable’ is shown. The self employed person’s conditions may have changed, go to Step 27.

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Step 24

The bill status shows one or more bills unpaid

If the status field shows the latest bill has not been paid, go to Step 25.

If the status field shows that two or more bills have not been paid

• make a note on form TC648 that the customer working in the UK is not liable to pay and paying Class 1 or Class 2 NI contributions, go to Step 38.

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Step 25

• check the ‘Latest Date of Issue’ field
• make a note of the date the customer has to pay their bill
• go to Step 26.

Note: Bills issued in October 2011 will require payment from the self employed person by 31 January 2012 (this bill covers the period 10 April 2011 to 8 October 2011).

Note: Bills issued in April 2012 will require payment from the self employed person by the 31 July 2012 (this bill covers the period 9 October 2011 to 7 April 2012).

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Step 26

If the date you are working on is past the date the self employed person is expected to pay their bill

• make a note on form TC648 that you will need to contact the customer and request evidence that they have paid their outstanding Class 2 bill, go to Step 38.

If the date you are working on is on or before the date the self employed person is expected to pay their bill

• make a note on form TC648 that the customer in the UK working is liable to pay and paying Class 1 or Class 2 NI contributions, go to Step 38.

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Step 27

The bill status field shows a status of ‘NOT APPLICABLE’

Note: This is an indication that the conditions under which the bill was originally issued may have changed.

• access the Liabilities Folder
• check to see if the self employed person has been granted a Small Earnings Exception.

If the self employed person has been granted a Small Earnings Exception

• make a note on form TC648 that the customer working in the UK is not liable to pay and paying Class 1 or Class 2 NI contributions, go to Step 38.

If the Liabilities Folder does not show a valid Small Earnings Exception

• make a note on form TC648 that you will need to issue an enquiry to the self employed person and establish if they have had a change of circumstance affecting their self employment. Advise the self employed person that you are not able to consider their claim until they have paid any outstanding Class 2 bill, go to Step 38.

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Step 28

If 3 months have not elapsed since the customer started to trade as a self employed person

• make a note on form TC648 that the newly self employed person is liable to pay UK NI contributions, therefore CTC can be considered. A further check will be required when the EU Member State has returned the E-Forms or SEDS
• go to Step 38.

If 3 months have elapsed since the customer started to trade as a self employed person

• make a note on form TC648 that the customer is not liable to pay and paying Class 2 NI contributions
  Note: If this is the only (UK) employment on the claim, the customer is not eligible for CTC.
• complete SEES DL1901
• E-mail the DL1901 to Self Employment Services, TCO & ChBO Referrals (PT Operations NICO Individuals Gp)
• go to Step 38.

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Step 29

If the employer’s PAYE reference number matches the customer’s employment details

• make a note on the form TC648 that you’ve traced and matched the employer
• go to Step 35.

If the employer’s PAYE reference number does not match the customer’s employment details, go to Step 30.

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Step 30

Phone the employer to obtain the following information. Follow the guidance in TCM0094100

Note: Only attempt to phone the employer. Do not write to the employer for the information.

• confirmation that the customer works for them
• the employer’s PAYE reference number or the reason why they do not have a PAYE number
• details of the customers PAYE scheme
• confirmation that they are liable to pay and paying Class 1 NI contributions.

If you were able to contact the employer by phone, go to Step 31.

If you were not able to contact the employer by phone, go to Step 35.

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Step 31

Use the notes you have made on form TC648.

If the employer has told you they do not have a record of the customer ever working for them, go to Step 34.

If the employer has told you the customer used to work for them but has now left their employment, contact your TALLO for advice on what to do.

If the employer has told you the customer works for them, confirms they have a PAYE Scheme and provides you with their PAYE reference number and pays or usually pays Class 1 NI contributions

• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• go to Step 32.

If the employer has told you the customer works for them, confirms they have a PAYE scheme and pays or usually pays Class 1 NI contributions but the employer does not have a PAYE reference number

• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• go to Step 32.

If the employer has told you the customer works for them and provides you with their PAYE reference number but the customer does not pay or usually pay Class 1 NI contributions

• make a note on form TC648 that the customer is not liable to pay and paying Class 1 or Class 2 NI contributions
• go to Step 32.

If the employer has told you the customer works for them but does not pay Class 1 NI contributions and the employer does not have a PAYE reference number

• make a note on form TC648 that the customer is not liable to pay and is not paying Class 1 NI contributions
• go to Step 32.

If you are not able to obtain all the information you need from the employer

• make a note on form TC648 that you cannot trace and match the employer
• go to Step 34.

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Step 32

Trace and match the employer with the customer working in the UK using the new information you have obtained form the employer. For how to do this, use TCM1000234.

If you can trace the employer,

• update the Application Notes with the message II39 from TCM0160040. For how to do this, use TCM1000028
• go to Step 35.

If you cannot trace and match the employer

• note the TC648 that you cannot trace and match the employer
• go to Step 35.

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Step 33

Check if this is the only UK employment on the claim

If this is not the only UK employment on the claim

• go back to Step 16 and repeat for each employment on the claim

If this is the only UK employment on the claim

• go to Step 34

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Step 34

• update Application Notes with the message II36 from TCM0160040. For how to do this, use TCM1000028
  Note: The Application Notes need to be updated before you remove all the employment, child and young persons details because entering an Application Note after a claim has been rejected will resurrect the claim.
• remove the employment details for each customer who is working and any children and young persons and childcare details from the claim on the tax credits computer. For how to do this, use TCM1000258
  Note: You will have to remove the employment details for each employer the customer works for.
• reject the claim for WTC and CTC. Follow the guidance in TCM0070100
• make a note of your actions on the manual file
• using the ‘CBO referral sheet’, notify CBO of the decision
• send the case papers to storage. Follow the guidance in TCM0074140
• take no further action.

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Step 35

Check the TC648

If the TC648 confirms the customer is liable to pay and paying Class 1 NI contributions go to Step 38.

If the TC648 confirms the customer is not liable to pay Class 1 NI contributions

• access NIRS via your desk top
• in Resource Group Selection
• select ‘OK’, this will take you to ‘Open Persons File’ box
• enter the customer’s NINO
• select ‘OK’, this will take you to ‘Identity Screen’ box
• select ‘Contribution’ page the ‘Option’ from the top tool bar, then ‘build list’ from the drop down menu, this will the show the following information
  • tax years that the customer is due to pay NI contributions
  • details of the contributions/credits that the customer has made for the tax years concerned
• double click on the relevant tax year where the type category shows ‘C1’
• this will bring you the Class 1 contributions folder for the employment for the year you specified
• on your tool bar select ‘options’
• in the drop down menu select ‘view class 1 employment history’
• make a note of any periods on non payment
• go to Step 36.

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Step 36

If the payment of Class 1 NI contributions is verified and the customer pays Class 1 NI contributions

• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• go to Step 38.

If the payment of Class 1 NI contributions is verified however NPS shows the customers payment of Class 1 NI contributions are not consistent due to varying hours,go to Step 37.

If the payment of Class 1 NI contributions is not verified

• make a note on form TC648 that you will need to issue a TC1115 to the customers employer
• go to Step 38.

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Step 37

If NIRS confirms that the customer usually pays Class 1 NI contributions

• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• go to Step 38.

If NIRS confirms that the customer does not usually pay Class 1 NI contributions

• make a note on form TC648 that the customer is not liable to pay and not paying Class 1 NI contributions
• go to Step 38.
  Note: The amount and type of NI contributions a customer pays depends on what they earn. For more information on the rates of NI contributions payable, go to

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Step 38

Using the notes you have made in the manual file and the information held on the tax credits computer and Home Office Database, check if you have enough information to conduct the right to reside test for EU nationals. Follow the guidance in TCM0307300.

Note: The right to reside must be considered for both WTC and CTC for EU Nationals. You can not pay WTC or CTC if the customer does not satisfy the right to reside test.

If you have all the information you need to conduct the right to reside test, go to Step 40.

If you do not have all the information you need to conduct the right to reside test

• make a note on form TC648 of the information you need
• go to Step 39.

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Step 39

Using the notes you have made in the manual file and the information held on the tax credits computer and Child Benefit Service, check if you have enough information to calculate the customer’s WTC. The information you will need includes

• where you have not been able to trace and match the employer to the customer living and working in the UK, you will need to confirm with the customer
  • the employer’s PAYE reference number
  • the full name and address of the employer’s pay office
  • the contact phone number for the employer’s pay office
    Note: You will not need this information if the person working in the UK is self-employed or you have confirmed with the employer that the person works for them but the employer has told you they don’t have a PAYE reference number.
• you know that all the children and young persons live in the EU Member State
• whether the customer can be classed as ordinarily resident.

If you have all the information you need to calculate the customer’s WTC, go to Step 40.

If you do not have all the information you need to calculate the customer’s WTC

• make a note on form TC648 of the information you need
• go to Step 40.

If the customer is a Slovakian national and you do not have enough information to proceed, go to Step 46.

Note: Do not consider paying WTC upfront until the customer responds to the B&C Int1

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Step 40

Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

Note: From 6 April 2017, customers will only get the child element of Child Tax Credit (CTC) for up to 2 children. If they are already claiming tax credits for more than 2 children born before 6 April 2017, they will continue to get tax credits for each of them.

Note: If you are dealing with a claim where an exception marker has been applied to any of the children/young persons included in the claim or the customer is reporting a change relating to an exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (This content has been withheld because of exemptions in the Freedom of Information Act 2000) For how to check if the exception marker has been applied, use TCM1000314.

Using the notes you have made in the manual file and the information held on the tax credits computer, Child Benefit Service and the IGDB, check if there is any additional information you need from the customer to calculate CTC

• for a self employed person you will need the date which they registered their self employment (you will only require this information in cases where the E400 series form or SEDs have not been issued)
• for a self employed person you will require confirmation that they have paid their latest outstanding class 2 NI contributions bill
• for an employed customer working in the UK, you will need confirmation that the employed person is liable to pay and paying Class 1 NI contributions (you will only require this information in cases where the E400 series form or SEDs have not been issued or issued prior 30/01/12)
  Note: For employment in the EU Member State, there is no need to consider whether the customer is liable to and paying Class 1 or Class 2 NI contributions for CTC.
  Note: Where the claim is a single person claim, you must ask the customer if they are mainly financially responsible for each child and young person living in the EU Member State declared on the claim form.
  Note: Where you need to issue the E400 series forms or SEDs, you may need to contact the customer to obtain the information you need to allow you to issue the E400 series forms or SEDs, for example
  • the full address of where all the children or young persons live in the EU Member State
  • the name and address of the relevant family benefits office in the EU Member State
  • the PESEL for Polish customers
  • the appropriate office for Portuguese customers
    For how to do this for E Forms, use TCM1000263 or for how to do this for SEDs, use TCM1000114.

If you have all the information you need from the customer to calculate CTC, go to Step 41.

If you do not have all the information you need from the customer to calculate CTC

• make a note on the form TC648 of the information you need
• go to Step 41.

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Step 41

Using the notes you have made in the manual file, check if there have been any change of circumstances.

If there has not been a change of circumstances, go to Step 42.

If there has been a change of circumstances, contact your TALLO for advice on what to do.

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Step 42

Using the notes you have made in the manual file, check whether you have all the information you need.

If you have all the information you need from the customer to calculate their WTC and CTC, go to Step 49.

If you do not have all the information you need from the customer to calculate their WTC, go to Step 43.

Note: This includes where you have not been able to trace and match the employer to the customer living and working in the UK or if the customer is ordinarily resident in the UK.

If you do not have all the information you need from the customer to calculate their CTC or issue the E400 series forms or SEDs, go to Step 43.

If you do not have all the information you need from the customer to conduct the right to reside test, go to Step 43.

If form B&C International 1 is returned, WTC is in payment and the E400 series forms or SEDs are required for CTC, go to Step 63.

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Step 43

Phone the customer to obtain the missing information you need. Follow the guidance in TCM0094080.

If you obtain all the missing information you need from the customer, go to Step 44.

Note: Do not ask the customer if they are liable to pay and paying Class 1 NI contributions. You must conduct the employment check.

If you do not obtain all the missing information you need from the customer, go to Step 46.

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Step 44

Using the notes you have made in the manual file, check whether you need to contact the customer.

If you need to contact the customer to obtain information to trace and match the employer, go to Step 46.

If you do not need to contact the customer to obtain information to trace and match the employer, go to Step 49.

If you do not need to contact the customer to obtain information following a request for information on the customers self employment, go to Step 54.

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Step 45

Trace and match the employer using the new information you have obtained from the customer. For how to do this, use TCM1000234.

If you can trace and match the employer

• make a note on the form TC648 that you have traced and matched the employer
• go to Step 49.

If you can not trace and match the employer but the customer has provided you with payslips or written confirmation from the employer confirming their employment

• update Application Notes with the message II45 from TCM0160040. For how to do this, use TCM1000028
• go to Step 49.

If you can not trace and match the employer and you have not requested or been provided with any payslips from the customer and the customer has not provided written confirmation from the employer confirming their employment, go to Step 46.

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Step 46

Send the following appropriate form to the customer to obtain the missing information you need

• form B & C International 1 to confirm their employment details, right to reside and ordinarily resident status
  Note: Where you still need to trace and match the employer, use form TC664 to request from the customer working in the UK their latest two payslips if they are paid monthly, four weekly or fortnightly, the latest five payslips if they are paid weekly or written confirmation from the employer that the customer is employed by them
• form TC664 to the customer for evidence that they have paid their latest Class 2 NI contributions outstanding bill
• form TC664 to obtain any other missing information
• form TC1115 to the customers employer to confirm Class 1 NI contributions
  then
• update Application Notes with the message II55 from TCM0160040. For how to do this, use TCM1000028
  Note: Use application Notes with the message II76 from TCM0160040 if you need to confirm Class 1 or Class 2 contributions when considering CTC. For how to do this, use TCM1000028.
• if you may need to make enquiries to work any linked work list items, follow the appropriate guidance for any linked work list item
• select all the linked work list items for the claim you are working. For how to do this, use TCM1000004
• set an action date on each linked work list item of 30 days in the future. For how to do this, use TCM1000008
• transfer all the linked work list items to the appropriate BF MU. For how to do this, use TCM1000023
• make a note on the manual file of the action you have taken and the action date you have set
• in Slovakian cases a B&C Int1 is issued in all cases.

If you needed to contact the customer to obtain information to calculate their WTC

Note: This includes where you have not been able to trace and match the employer to the customer living and working in the UK or if the customer is ordinarily resident in the UK.

• BF the manual file and maintain the BF run
• take no further action.

If you did not need to contact the customer to obtain information to calculate their WTC, go to Step 63.

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Step 47

If you are dealing with a clerical BF date following an enquiry to an employer to determine whether the customer in the UK is liable to pay and paying Class 1 NI contributions, go to Step 53.

If you are dealing with a clerical BF date following an enquiry to a customer, trading as self employed and the payment of the Class 2 NI contributions, go to Step 54.

If you are dealing with a clerical BF date following the request for information from the customer to trace and match the employer, go back to Step 45.

If you have received all the information you need, go back to Step 44.

If you have not received all the information you need to consider CTC and WTC, go to Step 48.

If you have all the information to award one element of Tax Credits for example WTC and not CTC, contact your TALLO.

If your enquiry has been returned undelivered, follow the guidance in TCM0184220.

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Step 48

Using the notes you have made in the manual file

• update Application Notes with the message II38 from TCM0160040. For how to do this, use TCM1000028
• reject the claim for WTC and CTC. Follow the guidance in TCM0070100
  Note: You are rejecting the claim because there is doubt as to whether the customer satisfies the residency conditions for entitlement to WTC and CTC.
• send the case papers to storage. Follow the guidance in TCM0074140
• take no further action.

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Step 49

Check the TC648.

If you did not need to consider whether the customer is liable to and paying Class 1 or Class 2 NI contributions, go to Step 58.

If the TC648 or the response from the customer confirms they are paying Class 1 or Class 2 NI contributions, go to Step 58.

If the TC648 or the response from the customer confirms that they are not paying Class 1 or Class 2 NI contributions

• update the Application Notes with the message II74 from TCM0160040. For how to do this, use TCM1000028
• go to Step 55.

If the TC648 does not confirm whether or not the customer is liable to pay and paying Class 1 or Class 2 NI contributions

• check to see if the customer is employed or self employed
• for an employed person go to Step 50.
• for a self employed person go to Step 54.

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Step 50

• Check to see if the customer has provided payslips

If the payslips confirm that the customer is liable to pay and paying Class 1 NI contributions from the date of entitlement

• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• return any evidence to the customer
• go to Step 58.

If the payslips do not cover NI contributions payments from the early possible date of entitlement

• return any evidence to the customer
• issue a TC1115 to the customer’s employer
• update the Application Notes with the message II76 from TCM0160040
• For how to do this, use TCM1000028
  Note: If you need to make enquiries to work any linked work list items, follow the appropriate guidance for any work list item.
• select all linked work list items for the claim you are working. For how to do this, use TCM1000004
• set an action date on each linked work list item of 30 days in the future. For how to do this, use TCM1000008
• transfer all linked work list items for the appropriate BF MU. For how to do this, use TCM1000023
• make a note on the manual file of the action you have taken and the action date you have set
• take no further action.

If the payslips provided by the customer shows that the customer’s payments of Class 1 NI contributions are not consistent due to varying hours of work, go to Step 51.

If the customer has not provided payslips, go to Step 52.

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Step 51

If the payslips or NPS confirms that, the customer usually pays Class 1 NI contributions

• return any evidence to the customer
• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• go to Step 57.

If the payslips or NPS confirms that the customer does not usually pay Class 1 NI contributions

• update the Application Notes with the message II74 from TCM0160040. For how to do this, use TCM1000028
• return any evidence to the customer
• make a note on form TC648 that the customer is not liable to pay and paying Class 1 NI contributions
• go to Step 55.

If the employer confirms that the customer is liable to pay and paying Class 1 NI contributions

• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• go to Step 58.

If the employer confirms that the customer is not liable to pay and paying Class 1 NI contributions

• update the Application Notes with the message II74 from TCM0160040. For how to do this, use TCM1000028
• make a note on form TC648 that the customer is not liable to pay and paying Class 1 NI contributions
• go to Step 55.

If the employer confirms that the customer usually pays Class 1 NI contributions

• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• go to Step 58.

If the employer confirms that the customer does not usually pay Class 1 NI contributions

• update the Application Notes with the message II74 from TCM0160040. For how to do this, use TCM1000028
• make a note on form TC648 that the customer is not liable to pay and paying Class 1 NI contributions
• go to Step 55.

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Step 52

Check whether National Insurance & PAYE System (NPS) shows the customer is employed and paying Class 1 NI contributions

• access NPS via your desk top
• in Resource Group Selection
• select ‘OK’, this will take you to ‘Open Persons File’ box
• enter the customer’s NINO
• select ‘OK’, this will take you to ‘Identity Screen’ box
• select ‘Contribution’ page the ‘Option’ from the top tool bar, then ‘build list’ from the drop down menu, this will the show the following information
  • tax years that the customer is due to pay NI contributions
  • details of the contributions/credits that the customer has made for the tax years concerned
• double click on the relevant tax year where the type category shows ‘C1’
• this will bring you the Class 1 contributions folder for the employment for the year you specified
• on your tool bar select ‘options’
• in the drop down menu select ‘view class 1 employment history’
• make a note of any periods on non payment.

If the payment of Class 1 NI contributions is verified and the customer regularly pays Class 1 NI contributions

• make a note on form TC648 that the customer is liable to pay and paying Class 1 NI contributions
• go to Step 58.

If payment of class 1 NI contributions is verified however NPS shows the customer Class 1 NI contributions are not consistent due to varying hours, go to Step 51.

Note: The amount and type of NI contributions a customer pays depends on what they earn. For more information on the rates of NI contributions payable, go to .

If payment of Class 1 NI contributions is not verified

• issue a TC1115 to the customers employer
• update the Application Notes with the message II76 from TCM0160040. For how to do this, use TCM1000028
  Note: If you need to make enquiries for work any linked work list items, follow the appropriate guidance for any linked work list item.
• select all the linked work list items for the claim you’re working. For how to do this, use TCM1000004
• set an action date on each linked work list item of 30 days in the future. For how to do this, use TCM1000008
• transfer all the linked work list items to the appropriate BF MU. For how to do this, use TCM1000023
• make a note on the manual file of the action you have taken and the action date you have set
• take no further action.

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Step 53

If the employer has responded to the enquiry, go back to Step 51.

If the employer fails to respond to the enquiry, go back to Step 34.

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Step 54

If the customer has responded to an enquiry about the date that they registered their self employment, go back to Step 21.

If the customer has provided evidence that they have paid their latest Class 2 bill

• make a note on form TC648 that the customer is liable to pay and paying Class 2 NI contributions
• go to Step 58.

If the customer has failed to respond to the enquiry reject the claim to CTC

• update the Application Notes with the message II74 from TCM0160040. For how to do this, use TCM1000028
• make a note on form TC648 that the customer has failed to provide evidence that he/she is liable to pay and paying Class 2 NI contributions
• go to Step 55.

If the customer has provided evidence that they hold a small earning exception

• update the Application Notes with the message II74 from TCM0160040. For how to do this, use TCM1000028
• make a note on form TC648 that the customer is not liable to pay and paying Class 2 NI contributions
• go to Step 55.

If the customer has not provided any evidence that they have paid their latest Class 2 bill

• update the Application Notes with the message II74 from TCM0160040. For how to do this, use TCM1000028
• make a note on form TC648 that the customer is not liable to pay and paying Class 2 NI contributions
• go to Step 55.

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Step 55

Check if there is more than one employment on the claim

If there is more than one employment on the claim

• go back to Step 16 and repeat for each employment.

If there is not more than one employment on the claim

• go to Step 56.

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Step 56

Check if either customer is paying Class 1 or 2 NI contributions

If either customer is paying Class 1 or 2 NI contributions

• go to Step 58.

If neither customer is paying Class 1 or 2 NI contributions

• disallow the claim to CTC
• go to Step 57.

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Step 57

If WTC is in payment, take no further action.

If WTC is not in payment pay WTC only, follow the guidance in TCM0288560.

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Step 58

If this is a single person claim, go to Step 59.

If this is a joint claim, go to Step 61.

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Step 59

If the customer has told you they are mainly financially responsible for all the children and young persons, go to Step 61.

If the customer has told you they are mainly financially responsible for some of the children or young persons but not all of them, contact your TALLO for advice on what to do.

If the customer has told you they are not mainly financially responsible for any of the children or young persons, contact your TALLO for advice on what to do.

If you do not know if the customer is mainly financially responsible for any of the children or young persons, contact your TALLO for advice on what to do.

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Step 60

Using the notes you have made in the manual file, check if the right to reside test needs to be carried out

If the right to reside test needs to be carried out, go to Step 61.

Note: The right to reside test does not need to be carried out for UK Nationals.

If the right to reside test does not need to be carried out, go to Step 63.

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Step 61

Using the notes you have made in the manual file, check for the following

If you have carried out the right to reside test, go to Step 63.

If you have not carried out the right to reside test but have enough information to do so, go to Step 63.

If you have not carried out the right to reside test and do not have enough information to do so, go back to Step 46.

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Step 62

Using the notes you have made in the manual file, check if the customer has a right to reside using the Rules Based Service - International right to reside test. For how to do this, use TCM1000035.

If the customer has a right to reside at the effective date of claim, go to Step 63.

If the customer does not have a right to reside at the effective date of claim

• reject the claim for WTC and CTC. Follow the guidance in TCM0070100
  Note: You are rejecting the claim because there is doubt as to whether the customer satisfies the residency conditions for entitlement to WTC and CTC.
• send the case papers to storage. Follow the guidance in TCM0074140
• take no further action.

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Step 63

Using the notes you have made in the manual file and the information held on the IGDB, check whether the E400 series forms or SEDs have been issued.

If the E400 series forms or SEDs have been issued for all the children and young persons on the tax credits claim, go to Step 66.

If the E400 series forms or SEDs have not been issued for all the children and young persons on the tax credits claim but you have enough information to issue them, go to Step 65.

If the E400 series forms or SEDs have not been issued for all the children and young persons on the tax credits claim and you do not have enough information to issue them, go to Step 66.

If the E400 series forms or SEDs have been returned and WTC is not in payment, go to Step 66.

If the E400 series forms or SEDs have been returned and WTC is in payment, follow the guidance in TCM0288540.

If the SEDs did not need to be issued, go to Step 66.

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Step 64

Check if the information on the E400 series forms or SEDs matches the information the customer has provided.

If the information on the E400 series forms or SEDs matches the information provided by the customer

• make a note on form TC648 that E400 series forms or SEDs have been returned
• go to Step 66.

If the information on the E400 series forms or SEDs does not match the information provided by the customer

• make a note on form TC648 of any differences
• go to Step 66.

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Step 65

If WTC is already in payment, the customer has responded to enquiries and you are awaiting a response to the E400 series forms or SEDs, follow the guidance in TCM0288540.

If the above does not apply

• send the appropriate E400 series forms or SEDs to the EU Member State where the children and young persons live. Follow the guidance in TCM0305100. For how to do this, use TCM1000334
• update the IGDB with details of the E400 series forms or SEDs you have issued to the EU Member State. For how to do this, use TCM1000408
• set a BF date on the manual file and an action date on each linked work list item for
  • Polish and the Republic of Ireland EU Member State, 4 1/2 months
  • any other EU Member State, 2 months
    For how to do this, use TCM1000008
• update Application Notes with the message II40 from TCM0160040. For how to do this, use TCM1000028
• update the manual file with the action you have taken
  Note: Whilst continuing to follow this guidance, make sure you maintain any BF cycles.
• go to Step 66.

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Step 66

Check the manual file to determine if we know if the customer who works in the UK has a NINO.

If we know the customer has a NINO, go to Step 68.

If we do not know whether the customer has a NINO, go to Step 67.

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Step 67

Trace and match the customer working in the UK. For how to do this, use TCM1000404.

Note: Any possible match should be consistent with the rules for defining an acceptable match, refer to TCM0322010.

If you are not able to trace and match the customer

• complete form CA8288 and email it to your line manager for them to complete the ‘Supervisor’ checkbox. For how to do this, use TCM1000261
  Note: Your manager will email the completed CA8288 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
• update Application Notes with the message II42 from TCM0160040. For how to do this, use TCM1000028
• go to Step 69.

If you are able to trace and match the customer, go to Step 68.

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Step 68

If this is a single person claim, go to Step 71.

If this is a joint claim, go to Step 69.

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Step 69

Check the manual file to determine if we know if the customer has a NINO or NONO.

If we know the customers have a NINO or NONO, go to Step 71.

If we do not know whether the customers have a NINO or NONO, go to Step 70.

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Step 70

Trace and match the customer. For how to do this, use TCM1000404.

Note: Any possible match should be consistent with the rules for defining an acceptable match, refer to TCM0322010.

If you are able to trace and match the customer, go to Step 73.

If you are not able to trace and match the customer

• complete form (This content has been withheld because of exemptions in the Freedom of Information Act 2000) requesting a NONO for the customer who does not have a NINO. For how to do this, use TCM1000261
  Note: You must enter ‘International Case, NONO required’ in the ‘Further Information’ box.
• email the CA8288 to your line manager for them to complete the ‘Supervisor’ checkbox
  Note: Your manager will email the completed CA8288 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
• update Application Notes with the message II43 from TCM0160040. For how to do this, use TCM1000028
• go to Step 71.

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Step 71

If you have not requested a NINO and/or a NONO from the Specialist Trace Unit (STU), go to Step 73.

If you have requested a NINO and/or a NONO from STU

• set an action date on each linked work list item for seven working days in the future. For how to do this, use TCM1000008
  Note: Only set an action date if an action date has not already been set whilst following this guidance.
• update the manual file with the action you’ve taken including the action date you have set for the STU action to be completed
• go to Step 72.

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Step 72

When the action date has expired

Note: If you have set an action date twice (a total of 14 days) and STU still have not allocated a NINO or NONO, contact your TALLO for advice on what to do.

If STU has provided a NINO or a NONO, go to Step 73.

If STU has not yet replied, go back to Step 74.

If STU has rejected the claim

• update the manual file with details of the STU decision
• take no further action.

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Step 73

If WTC is not in manual payment, go to Step 74.

If WTC is in manual payment, go to Step 75.

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Step 74

Check the manual file to determine if E400 series of forms or SEDs have been returned.

If E400 series forms or SEDs have been returned and Child Benefit Office is not paying a supplement, follow the guidance in TCM0288520.

If E400 series forms or SEDs have been returned and Child Benefit Office is paying a supplement, follow the guidance in TCM0288560.

If E400 series forms or SEDs have not been returned, follow the guidance in TCM0288560.

If E400 series forms or SEDs did not need to be issued, follow the guidance in TCM0288520.

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Step 75

If you are waiting for the return of information you have requested from the customer, BF the manual file and maintain the BF run.

If the only information you are waiting for is the return of the E400 series forms or SEDs from the EU Member State

• BF the manual file and maintain the BF run
• follow the guidance in TCM0288540.

If the E400 series forms or SEDs have been returned and the customer has provided you with all the information you have requested, follow the guidance in TCM0288540.

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Step 76

Check whether you have received a reply to the B&C Int1.

If you have received a reply to the B&C Int1.

• issue E400 series forms or SEDS to the Slovakian authorities
• bf for 3 months to await a reply.

Note: The SED must be noted with the Rodne Cislo / ID number and last known Slovakian address.

If you have not received a reply to the B&C Int1.

• issue a duplicate B&C Int1 to the Slovakian national
• bf for 5 weeks to await a reply.

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Step 77

Check whether you have received a reply to the E400 series forms or SEDS.

If you have received a reply from the E400 series forms or SEDS.

• go to Step 78.

If you have not received a reply from the E400 series forms or SEDS.

• issue a duplicate E400 series form or SEDS to the Slovakian authorities
• bf for 3 months to await a reply.

Note: The SED must be noted with the Rodne Cislo / ID number and last known Slovakian address.

If there is no reply to the duplicate E400 series forms or SEDS,refer the case to TAL.

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Step 78

Check whether the composition of the family has been confirmed.

If the composition of the family has been confirmed.

• follow the guidance in TCM0288520
• complete referral spreadsheet and send to CBO
• no further action.

If the composition of the family has not been confirmed.

• disallow the claim to CTC / WTC
• update the Household Notes with the message II85 from TCM0160040. Make sure you select the ‘retained’ checkbox. For how to do this follow TCM1000001
• check Child Benefit Service for a ChB claim.

Note: If there is a ChB claim then complete the referral spreadsheet and send to CBO; if there is not a ChB claim then no further action is needed.