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HMRC internal manual

Tax Credits Manual

Changes: children (A-E): children and qualifying young persons (Info)

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: All children/qualifying young persons should be added to the award. Customers will still receive the childcare and/or disability element for all children/qualifying young persons if they are entitled, even if they are not in receipt of the child element.

Note: Before making any changes, you must follow the guidance in TCM0042260.

Note: The term ‘qualifying young person’ is shortened to ‘young person’ throughout this page.

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

Note: For more information about responsibility for a child or young person, follow the guidance in TCM0114080.

When a

  • new child is born, the effective date of the change will be the child’s date of birth
  • child or young person becomes a member of the customer’s family, the effective date of the change will be the date that the customer became legally responsible for the child
  • child or young person becomes a member of the customer’s family through fostering or adoption, follow the guidance in TCM0124100 
  • child or young person leaves the customer’s family and lives with someone else, the effective date of the change will be the date from which the customer was no longer responsible for them
  • young person leaves full-time non advanced education or approved training
    • they will no longer be treated as a member of the customer’s family, you must enter the date they left education or approved training in the Full Time Education End Date field
      but 
    • if they are under the age of 18 and registered with a qualifying body for work, further education or approved training and we are notified within three months of the date they left, they will still be treated as a member of the customer’s family for a maximum of 20 weeks from the date they left. Follow the guidance in TCM0034120 
  • child or young person dies, you must follow the guidance in TCM0038220 
  • child or young person who the customer is responsible for has a baby, you must treat the baby as if it is the customer’s new child
    Note: If the baby’s parents claim tax credits in their own right, the customer will no longer be classed as being responsible for them and they should be removed from that claim. Follow the guidance in TCM0078440.
  • child or young person receives a custodial sentence of more than four months, the entitlement to Child Tax Credit (CTC) will cease and you must remove them from the claim. You must enter the date that the sentence started in the Responsibility End Date field. This does not apply if a child or young person is on remand awaiting sentencing
  • child or young person is in hospital, they will continue to be treated as a member of the customer’s family and the main carer will continue to receive CTC for them, provided that the customer can still be considered to be responsible for them
  • child or young person is in care, or is placed for adoption in the home of someone planning to adopt them, CTC will continue to be paid to the main carer of that child or young person, unless the conditions in the guidance TCM0114060 apply
  • child or young person gets a tax credits, Incapacity Benefit or contributory Employment and Support Allowance award in their own right, the customer will no longer be treated as being responsible for them
  • child or young person becomes disabled or ceases to be disabled, the award will be recalculated
  • young person gets Income Support, income-based Jobseeker’s Allowance or income-related Employment and Support Allowance in their own right, the customer will no longer be able to claim CTC for them.

From 1 September 2008 a customer can not be treated as being responsible for a young person, and will not be entitled to CTC for them if

  • the young person becomes part of a couple, and their partner is not in full-time non-advanced education or approved training
    or
  • the young person is the customer’s partner.

Note: This change will not affect customers receiving CTC for a young person where that young person was living with a partner on 31 August 2008.

The customer does not need to tell you about the following - the computer will automatically remove the child or young person from the claim when these events happen

  • if a child has reached 16 years of age and is not staying in full-time non advanced education
    or
  • if a young person has reached 20 years old.