Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Entitlement after death of a child or qualifying young person

Continued period of entitlement following the death of a child or qualifying young person

Social Security Contributions & Benefits Act 1992 section 145 A, Social Security Contributions & Benefits (NI) Act 1992 section 141A, as amended by the Child Benefit Act 2005.

Child Benefit (General) Regulations 2006, regulation 20

Where a child or qualifying young person dies, and the claimant is entitled to Child Benefit in respect of that child or qualifying young person in the week in which death occurs, the claimant continues to be entitled to Child Benefit for that child or qualifying young person for up to 8 weeks following their death. Where during that 8 week period the qualifying young person would have turned 20 Child Benefit entitlement finishes on the following Monday.

Please note:

Where entitlement for the child or qualifying young person was already due to end during the 8 weeks immediately following the date of death, entitlement will end at the earlier date.

If the person entitled to Child Benefit dies during the period described above, and at the time of their death they were living with a partner, the other member of the couple is entitled to Child Benefit for the period the deceased would have been so entitled but for their death.

The other member of the couple is required to make a new claim.

The term “couple” means

A man and a woman who are married to each other and are not separated under a court order or permanently separated.

A man and a woman who are not a married couple but are living together as husband and wife.

A same sex couple who have registered their relationship as a civil partnership.

A same sex couple who have not registered their partnership but live together as if they were in a civil partnership.