HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Extension period for 16 and 17 year olds

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Where a qualifying young person has ceased relevant education or training, Child Benefit may remain payable for a period of up to 20 weeks provided

  • the person is under 18
  • has registered for work, education or training with a qualifying body - see CBTM07025 
  • the person is not in remunerative work
  • the extension period has not expired
  • immediately before the extension period began, the person responsible for them was entitled to Child Benefit for that person, and
  • the person responsible has made an application for the extension to HMRC within three months of relevant education or training ceasing.

Child Benefit will cease to be payable where

  • the young person commences remunerative work, see CBTM07028 
  • the young person receives other financial support, see CBTM07070 
  • the young person turns 18 years old

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

This definition is similar to the definition for Child Tax Credit. See TCTM02220.