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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Child Benefit and Tax Credits: Interruptions to relevant education or training

Child Benefit may remain payable for periods of interruptions to a qualifying young person’s relevant education or training provided they have not reached age 20 and immediately before an interruption started they were, and remain, a qualifying young person throughout the period of the interruption.

The periods of interruptions are:

  • up to 6 months (whether it began before or after they turned 16) where the Commissioners find the period reasonable.
  • any other period due to illness, disability of mind or body, where the Commissioners find the period reasonable.

Child Benefit is not payable for the qualifying young person during any period where the interruption is likely to be immediately followed by a period where:

  • provision is made for training of that person which is not approved training;
  • they receive advanced education;
  • they receive education by virtue of their employment or of any office they hold.

In order to consider an “interruption” to full-time education there has to be a gap in that education, so a young person must return or intend to return to full-time education otherwise it cannot be considered as an interruption to their education, [Commissioner’s Decision R(F) 2/85 (T)].

Main difference, if any, to Child Tax Credit (CTC)

This definition is similar to the definition used for Child Tax Credit. See TCTM02230.