TCM0304130 - Specialist areas: international: miscellaneous: reciprocal action: Slovakia

Checklist

Before you follow this guidance make sure

  • 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 MU. See TCM0322460 for the correct MU number
  • you have access to the tax credit computer system (NTC)

Reasons not to follow this guidance

You do not need to follow this guidance if you are dealing with a case that is

  • not from a customer who is from Slovakia

Guidance

Step 1

Where a B&C Int2 / SED has been received from the Slovakian authorities notifying that the customer has returned to Slovakia.

  • trace for a Tax Credit account using the information currently held

If a Tax Credit account has been traced, go to Step 2

If a Tax Credit account has not been traced, go to Step 3

If you are dealing with a reply / non reply to a TC664, go to Step 4

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Step 2

Check household notes to determine whether TCO are already aware of the change.

If TCO are already aware of the change

  • complete and return the B&C Int2 / SED to the Slovakian authorities
  • no further action

If TCO are not aware of the change

  • issue TC664 to the customer
  • bf for 6 weeks to await a reply
  • go to Step 3

Note: The following details are needed on the TC664.

  • name
  • NINO
  • new address including country
  • date employment ended, if appropriate
  • date they left, or are leaving, the UK
  • whether the absence is permanent or temporary, (if the absence is temporary, what is the reason for the absence)
  • household break up date if one customer is remaining in the UK

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Step 3

Use Child Benefit Services to trace for a Child Benefit account. For how to do this;

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

If a Child Benefit account has not been traced

  • complete and return the B&C Int2 / SED to the Slovakian authorities
  • no further action

If you have reached this step from Step 2

  • complete action as above
  • no further action

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Step 4

Where you are dealing with a returned TC664 from the customer check whether Article 59 applies.

When a claimant moves from one member state to live and/or work in another EU member state Article 59 of EC regulation 883/04 applies to ensure the smooth transition of the payment of family benefits (CTC and Child Benefit) from one member state to another.

Article 59 provides that where there has been a change in competency during a calendar month, the Member State which was paying family benefits at the start of the calendar month must continue to pay until the end of that month and the Member state in which the customer arrives will be competent from the start of the next month.

So, where a customer departs from the UK to live or work in another EU member state or arrives in the UK from another EU member state Article 59 will need to be considered.

If Article 59 applies

  • until the Article 59 guidance is published ask your TALLO for advice on what you need to do
  • update IGDB, for how to do this follow TCM1000408
  • complete referral spreadsheet and refer to CBO notifying them of the decision made
  • complete and return B&C Int2 / SED to Slovakian authorities
  • no further action

If Article 59 does not apply

  • check whether EC Regs apply on a continuing basis
  • go to Step 5

If the customer has not replied to the TC664

  • issue a duplicate TC664
  • bf for 6 weeks

If the customer has not replied to the duplicate TC664

  • until the Article 59 guidance is published ask your TALLO for advice on what you need to do
  • terminate the account
  • complete and return the B&C Int2 / SED to the Slovakian authorities
  • update IGDB, for how to do this follow TCM1000408
  • complete referral spreadsheet and refer to CBO notifying them of the decision made
  • no further action

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Step 5

If the EC Regs apply on a continuing basis

  • action BAU
  • complete and return the B&C Int2 / SED to the Slovakian authorities
  • update IGDB, for how to do this follow TCM1000408
  • complete referral spreadsheet and refer to CBO to inform them of decision
  • no further action

If the EC Regs do not apply on a continuing basis

  • refer case to PFA for BAU action
  • complete and return the B&C Int2 / SED to the Slovakian authorities
  • update IGDB, for how to do this follow TCM1000408
  • complete referral spreadsheet and refer to CBO to inform them of decision
  • no further action