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HMRC internal manual

Tax Credits Manual

Changes - children (F-Z): full-time non-advanced education or approved training - continuing

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020 and TCM0032040
  • you have the correct user roles to follow this guidance. 
  • you are in the correct MU. Use TCM0322460.

Background

When eligibility is ended for a qualifying young person because the customer did not tell us they were continuing in full-time non-advanced education (FTNAE), you can correct the details depending on the status of the claim.

Where the customer tells us that the qualifying young person is continuing in FTNAE and the claim has not been finalised or the claim has been finalised but you were notified before the customers 1SD, the start date of FTNAE will be 01/09/PY.

Where the customer tells us that the qualifying young person is continuing in FTNAE and the claim has been finalised but you were notified after the customers 1SD, the start date of FTNAE will be 06/04/CY.

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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.

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Step 1

Check that you have the following information for the child or qualifying young person who is continuing in full-time non-advanced education (FTNAE).

  • name
  • date of birth
  • start date for the child continuing in FTNAE / approved training or for a qualifying young person aged 19, the date they were accepted, started or enrolled
    Note: Where they were accepted, started or enrolled before their 19th birthday, they can be included in the calculation of entitlement for the customer.
  • name and level of the FTNAE course
  • number of hours the child or qualifying young person is studying per week
    Note: for a list of non-advanced and advanced education courses. access the Benefits & Credits intranet homepage, select ‘C’ on the A-Z Index, select ‘CBO overall guidance’, select ‘Full Time Education’.

If you have all the information, go to Step 3.

If you do not have all the information, go to Step 2.

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Step 2

Phone the customer, follow the guidance in TCM0094080.

If you contact the customer and obtain the missing information, go to Step 3.

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.  

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Step 3

Check if the child or qualifying young person is living outside the United Kingdom (UK).

If the child or qualifying young person is living in an EEA country, go to Step 12.

If the child or qualifying young person is living in any other country, refer to TALLO.

If the child or qualifying young person is living in the UK, go to Step 4.

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Step 4

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

If the claim is pre-award, go to Step 5.

If the claim is post award, go to Step 6.

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Step 5

Enter the reason for the change in the ‘Free Format’ screen. For how to do this, use TCM1000036

  • child’s name
  • date of birth
  • name and level of course
  • date the change was notified
  • state that the child is continuing in FTNAE / approved training
  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.

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Step 6

Use ‘Application Change of Circumstances’. For how to do this, use TCM1000458

  • access the ‘CH’ screen
  • highlight the relevant child
  • select ‘OK’

You will be taken to the ‘Child Correction’ screen.

If the ‘Extend Checkbox’ is available

If the ‘Extend Checkbox’ is not available, go to Step 7.

Note: The extend checkbox will only be available when working between 17 April and 31 August current year.

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Step 7

Check to see if a FTNAE end date is held on NTC.

If there is an end date held for CY

  • enter the FTNAE / approved training start date. For how to do this, use TCM1000385
    Note: when you have entered the FTNAE start date in the ‘Full Time Education Start Date’ field, the computer will automatically set the date in the ‘Include From’ field in the ‘History’ screen. This date may not be correct.
  • go to Step 10.

If there is an end date held for CY+1 or CY+2

  • update ‘Household Notes’ with the message NC82 from TCM0164020. For how to do this, use TCM1000001
  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.

If there is not an end date held for CY, follow the guidance in TCM0042280.

If the qualifying young person is 19, go to Step 8.

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Step 8

If the qualifying young person turned 19 in an unfinalised year, go to Step 9.

If the qualifying young person turned 19 in a finalised year, refer to TALLO.

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Step 9

Note: The NTC system will not recognise a new FTNAE start date for a 19 year old.

  • amend the FTNAE end date two days prior to the qualifying young persons 19th birthday. For how to do this, use TCM1000384
  • enter a new FTNAE start date of the day prior to the qualifying young persons 19th birthday. For how to do this, use TCM1000385
  • enter a new include from date of the day prior to the qualifying young persons 19th birthday. For how to do this, use TCM1000382
  • go to Step 13.

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Step 10

If the FTNAE / approved training start date is more than 1 month prior to today’s date, go to Step 11.

If the FTNAE / approved training start date is within 1 month of today’s date

  • select ‘OK’. You will be returned to the ‘Child Details’ screen
  • go to Step 13.

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Step 11

  • go to the ‘History’ screen and change the date in the ‘Include From’ field to the same date as the date in the ‘Start Date’ field. For how to do this, use TCM1000382
    Example: a customer tells us on 20/12/2013 that their child or qualifying young person is continuing in FTNAE. The child started FTNAE on 03/09/2013. The date in the ‘Start Date’ field is 01/09/2013. The date in the ‘Include From’ field is automatically set by the computer to 20/11/2013, which is 1 month prior to today’s date. To prevent the customer from losing correct payment, the date in the ‘Include From’ field should be changed to 01/09/2013.
    Note: Where a qualifying young person currently in FTNAE has an end date of either 31/08/CY or 31/08/CY+1 applied on NTC and is reaching the age of 20, the system will only pay Child Tax Credit up to the day prior to their 20th birthday.
    Note: Where the change affects CY and PY is finalised you must only apply the change to CY. When applying the CY changes, your end or start dates must not be before 6 April in the current year.
  • go to Step 13.

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Step 12

  • complete and send a ‘Redirection Sheet’ to the Complex team
  • update ‘Household Notes’ with the message NC39 or NC92 from TCM0164020. For how to do this, use TCM1000001
  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.

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Step 13

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

Note: the changes you have made will not be applied until you complete the ‘Amend Finish’ screen and select ‘OK’.

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

If a warning message is displayed and you were able to make the change

  • update ‘Household Notes’ with the message - NC39 or NC92 from TCM0164020. For how to do this, use TCM1000001
  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.

If no warning message is displayed

  • update ‘Household Notes’ with the message - NC39 or NC92 from TCM0164020. For how to do this, use TCM1000001
  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.