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HMRC internal manual

Tax Credits Manual

Changes: children (A-E): child or young person - ending responsibility

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020
  • you have the correct user roles to follow this guidance
  • you are in the correct MU. Use TCM0322460.

Guidance

Note: when sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian / Data Security Team for advice.

Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.

Note: If you are dealing with a claim where an exception marker has been applied to any of the children/young persons included in the claim or the customer is reporting a change relating to an exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (This content has been withheld because of exemptions in the Freedom of Information Act 2000) For how to check if the exception marker has been applied, use TCM1000314.

Step 1

If you are dealing with a new work item, go to Step 2.

If you are dealing with a reply to a previous enquiry and all the information has been provided, go to Step 9.

If you are dealing with a reply to a previous enquiry and all the information has not been provided, go to Step 8.

Step 2

Check if there are any ‘Unprocessed Change of Circs’ work list items. For how to do this, use TCM1000409.

Note: If the customer has been in more than one family, you must select all the household versions on the ‘Select Household’ screen to ensure there are not any ‘Unprocessed Change of Circs’ work list items.

If there are no Unprocessed Change of Circs work list items, go to Step 4.

If there are Unprocessed Change of Circs work list items

Note: If the Unprocessed Change of Circs work list item is the same as the change you have been notified of, then delete the work list item. For how to do this, use TCM1000160.

  • make a note of the change you have been notified of
  • go to Step 3.

Step 3

Check if you can process the changes. Follow step 1 of the guidance in TCM0054080 for both changes.

If you can process the changes

  • continue to follow the guidance in TCM0054080 for the unprocessed change of circumstance work item
  • return to this guidance
  • go to Step 4 to action the change you have been notified of.

If you cannot process the changes

Note: If you need to contact the customer for any missing information make a note of all the information you require.

Step 4

Establish if the responsibility for a child or young person can be ended. Follow the guidance in TCM0114060.

If the responsibility for a child or young person can be ended, go to Step 6.

If the responsibility for a child or young person cannot be ended, go to Step 5.

Step 5

Check the status of the claim. For how to do this, use TCM1000025.

If the claim is post award, go to Step 15.

If the claim is pre-award, go to Step 16.

Step 6

If the change is the death of a child or young person

  • send the correspondence to the Priority 1 Team. Follow the guidance in TCM0038220
  • take no further action.

If the change is the child or young person has finished full-time non-advanced education or approved training, follow the guidance in TCM0034080.

If the change is for any other reason, go to Step 7.

Step 7

Check you have the following information for the child or young person

  • name
  • date of birth
  • date responsibility ended
  • reason for the exclusion from the claim.

If you have all the information, go to Step 9.

If you do not have all the information, go to Step 8.

Step 8

Phone the customer for the missing information. Follow the guidance in TCM0094080.

Note: Whilst contacting the customer, ask if there are any childcare charges relevant to this child or young person.

If you contact the customer and obtain the missing information, go to Step 9.

If you contact the customer but they cannot provide the missing information, follow the guidance in TCM0036150.

If you cannot contact the customer, follow the guidance in TCM0036150.

Step 9

If the claim is post award, go to Step 13.

If the claim is pre-award, go to Step 10.

Step 10

Make a note of the effective date of the claim. For how to do this, use TCM1000218.

If the responsibility end date is the same or prior to the effective date of the claim, go to Step 11.

If the responsibility end date is later than the effective date of the claim, go to Step 12.

Step 11

Remove the relevant child or young person from the claim. For how to do this, use TCM1000300

Note: Also delete the Child Benefit reference number if there’s only one child or young person on the claim.

Step 12

Enter the following details on the ‘Free Format’ screen for the relevant child or young person

  • reason for the change
  • name
  • date of birth
  • date responsibility ended.
    For how to do this, use TCM1000036
    then
  • go to Step 15.

Step 13

End the responsibility for the relevant child or young person. For how to do this, use TCM1000171

Note: Do not not complete the ‘Amend Finish’ screen at this point.

Step 14

Complete the ‘Amend Finish’ screen. For how to do this, use TCM1000032.

Note: The child or young person will not be excluded from the award until you have completed the ‘Amend Finish’ screen.

If a warning message displayed and you had to pass the case to a Level 2 User or your manager, take no further action.

If a warning message displayed and you were able to make the change, go to Step 15.

If a warning message did not display, go to Step 15.

Step 15

  • update ‘Household Notes’ with the appropriate messages of NC35 or NC37 from TCM0174040. For how to do this, use TCM1000001
  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.

Step 16

  • update ‘Application Notes’ with the appropriate messages of NC35 or NC37 from TCM0164020. For how to do this, use TCM1000028
  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.