Benefits & Credits
100 Parliament Street
Mr Cornel Gheorghe
7 January 2016
Dear Mr Gheorghe, Freedom of information Act 2000 (FOIA)
Thank you for your request of 19 November 2015. I am sorry for the delay in providing this
Referring to www.gov.uk/child-benefit-move-to-uk
1. On what law you based the request to proof that the children live in the UK (and not
within EEA area)?
2. How many EEA nationals (excluding British Citizens) received the request for further
3. How many British Citizens received the same request?
4. What happen to someone in this case (parents legal residents here, working, paying
tax and national insurance, etc) with children studying privately in another EEA
The information requested in Questions 1 and 4 is published on “legislation.gov.uk” website
at the links below; Question 1:
Section 146(1) of the Social Security Contributions & Benefits Act 1992. www.legislation.gov.uk/ukpga/1992/4/contents/enacted
Section 142(1) of the Social Security Contributions & Benefits (Northern Ireland) Act 1992. www.legislation.gov.uk/ukpga/1992/7/contents
Section 5(1A) of the Social Security Administration Act 1992. www.legislation.gov.uk/ukpga/1992/5/contents/enacted
Section 5(1A) of the Social Security Administration (Northern Ireland) Act) Act 1992. www.legislation.gov.uk/ukpga/1992/8
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
Director: Tom Smith
Regulation 21(b)(i) of the Child Benefit (General) Regulations 2006. www.legislation.gov.uk/uksi/2006/223/made
The main purpose of Child Benefit is to support families resident in the UK. In March 2014,
the then Government announced that HMRC would increase compliance checks to ensure
that EEA nationals met all the conditions of entitlement to receive Child Benefit and Child
Tax Credit, including for Child Benefit that the child is present, or being treated as present, in
the UK and for Child Tax Credit that the child is normally living with the claimant.
In carrying out the increased compliance checks, since 1 July 2014 HMRC have been
issuing letters asking the claimant to provide the necessary information and/or evidence to
ensure that their records are correct and to check that the claimant meets all the entitlement
conditions for Child Benefit and tax credits. There are two letters used, one to verify that the
claimant and child being claimed for is present and ordinarily resident (Res 1) and the other
where the claimant is required to confirm that they are present, ordinarily resident and have
a right to reside (Res 2). The figures below are from 1 July 2014 to 25 November 2015.
Res 1 - 136,146
Res 2 - 24,326
The letters issued as part of these checks, are targeted at EU/EEA Nationals. We are not
aware of any of the letters being issued to British Citizens.
If you are not happy with this reply you may request a review by writing to HMRC FOI Team,
Room 1C/23, 100 Parliament Street London SWIA 2BQ or by e-mail to [email address]
. You must request a review within 2 months of the date of this
letter. It would assist our review if you set out which aspects of the reply concern you and
why you are dissatisfied.
If you are not content with the outcome of an internal review, you may apply directly to the
Information Commissioner for a decision. The Information Commissioner will not usually
consider a case unless you have exhausted the internal review procedure provided by
HMRC. He can be contacted at The Information Commissioner’s Office, Wycliffe House,
Water Lane, Wilmslow, Cheshire SK9 5AF.