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HMRC internal manual

Claimant Compliance Manual

Working the examination: When to terminate / amend

You should terminate the award where entitlement never existed and use Household End where entitlement has come to an end. You should amend the award if you consider it is being paid at an excessive rate.

Entitlement will come to an end when, for example:

  • a couple splits up
  • a single claimant becomes a member of a couple
  • the claimant(s) ceases to be responsible for any children
  • the hours worked fall below the minimum qualifying number.In these cases you will need to amend the award using Household End.

Entitlement may never have existed for a variety of reasons, including:

  • the claimant(s) did not meet the qualifying remunerative work conditions for WTC
  • the claimant(s) did not meet the responsibility for children / qualifying young persons conditions for CTC
  • the claim from a single claimant should have been made by a couple.In these cases you will terminate the award.

Reasons to amend the award may include:

  • average weekly child care costs have decreased by an amount more than £10
  • child care has ceased
  • the conditions for entitlement to the child care element were never met, but the claimant(s) was entitled to WTCIn these cases, you will need to amend the claim by showing the changes to the household - refer to the Tax Credit Manual (TCM)? for details on changes to household. Further guidance on processing changes to the Household can be found in theTCM.