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

HMRC internal manual

Tax Credits Manual

Changes: children (A-E): change of circumstances - receipt from CBO (Info)

Child Benefit Office (CBO) will notify you on form TC648 by email of the following change of circumstances

  • death of a customer
  • death of a child
  • changes to bank details.

These changes are classed as Priority 1 change of circumstances.

You should

  • print the E-form E41A and attached TC648 template
  • delete the entry in the WAM ‘Other’ folder
  • sort the Priority 1 change of circumstances into the following changes

    • Priority 1 change of circumstances relating to death of an adult or child, must be actioned by close of play on the next working day
    • Priority 1 change of circumstances received relating to bank details must be actioned within three working days
  • process the change of circumstances in the normal way. Follow the relevant guidance in TCM0040060 (death of a customer), TCM0038200 (death of a child) or TCM0046020 (bank details).

There is an Action Guide for this subject, select TCM0032080 to access it