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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Qualifying young person terminal dates

Child Benefit may remain in payment for a period after a qualifying young person under 20 ceases relevant education or training up to the relevant terminal date.

The terminal dates are

  • the last day in February
  • the last day in May
  • the last day in August
  • the last day in November

Child Benefit will remain payable from the date relevant education or training ceased up to and including the week that includes the first terminal date following cessation, or if he attains the age of 20 on or before that date, the week including the last Monday prior to their 20th birthday.

In Scotland, where a qualifying young person undertakes a Higher or Advanced Higher Certificate immediately before ceasing relevant education and the date of this is earlier than if they had undertaken a comparable exam in England or Wales, they will be treated as though they had taken these exams at the same times as in England and Wales. As a result, the terminal dates for qualifying young people in Scotland will be the same as qualifying young people in England and Wales.

Where a person has been entered for an external exam in connection with the relevant education he was receiving at that time but then ceases relevant education Child Benefit may remain payable from the later of,

  • the date they ceased to receive relevant education, or
  • the date they reached 16

up to and including,

  • the first ‘terminal date’ following their exam, or
  • the end of the week (Sunday) which includes the Monday prior to their 20th birthday.

Child Benefit will not be payable if during any of the above periods, they engage in remunerative work - see CBTM07028.

Main difference to Child Tax Credit (CTC)

Terminal dates do not apply for CTC.