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

HMRC internal manual

Claimant Compliance Manual

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

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.