The claimant has children who are currently living in Poland with her husband and their father. In terms of entitlement to child tax credit using article 73 of Council Regulation (EEC) No 1408/71 does it make any difference:

a) whether the children live with the father as opposed to another relative?

b) whether mum provides financial suppport to the children?

I don't deal with many of these so would appreciate any help.

In those circumstances I'd say your customer cannot claim.


http://www.hmrc.gov.uk/manuals/tctmanual/TCTM02201.htm

My understanding was that article 73 got around the normally lives with bit for EU migrant workers where CB and CTC are concerned:

"An employed or self employed person subject to the legislation of a member state shall be entitled, in respect of the members of his family who are residing in another member state, to the family benefits of the former state, as if they were residing in that state...."

Dad hasn't claimed Child Tax Credit so no competing claim, mum has been awarded CB on the basis of the above but been refused CTC.