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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Prescribed conditions for a child or qualifying young person: Extension period for 16 and 17 year olds

Child Benefit (General) Regulations 2006, Regulation 1 (3), 5, 7 & 8

  • Where a person has not attained the age of 18, they remain a qualifying young person if they have ceased to be in education or training; and
  • are registered for work, education or for training with a ‘qualifying body’, see CBTM07025; and
  • are not engaged in remunerative work, see CBTM07028; and
  • the extension period which applies in their case has not expired; and
  • immediately before the extension period began, the person responsible for them was entitled to child benefit for them , and
  • that responsible person has made a request to HMRC either in writing or by other means which HMRC may accept, within three months of the young person ceasing education or training, for payment of child benefit during the extension period.

The extension period:

  • begins on the first day of the week after the week the person ceased to be in education or training; and
  • ends 20 weeks after it started.

Payment of child benefit during any extension period is subject to the qualifying young person not undertaking remunerative work, see CBTM07028.

Entitlement to child benefit during any extension period is subject to the qualifying young person not receiving other financial support, see CBTM07070.

Where a person returns to full time non advanced education or approved training and then ceases once again, provided all the relevant criteria above are fulfilled, the person responsible for them may qualify for another extension period.