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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Child Benefit and Tax Credits: Entitlement When The Child or Qualifying Young Person Dies

If a child or qualifying young person dies, entitlement to Child Benefit continues;

  • for eight weeks after the week in which they died, or
  • until the end of the week in which they would have been 20 (19 before 10 April 2006) if this is earlier.

If a child dies before the end of the week in which it is born, entitlement to Child Benefit will exist for eight weeks after the week in which they died.

Main difference to Child Tax Credit (CTC)

For CTC, as long as all entitlement conditions would have continued to be met - if a child or qualifying young person (QYP) dies, entitlement will continue for 8 weeks immediately following the date of death or until the date a QYP would have reached 20, if this is earlier.