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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Changes - children (F-Z): Full-time non-advanced education or approved training - leaving

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020 
  • you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu
  • 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.

Step 1

When you are notified that a child or young person has left full-time non-advanced education (FTNAE) or approved training, check that you have the following information regarding the child or young person

  • child’s surname
  • child’s forename
  • date of birth
  • date they left FTNAE or approved training
  • where the child or young person has left before 1 September following their 16th birthday, whether they are

    • in remunerative work for 24 hours or more weekly

    or

    • receiving a benefit in their own right- that is, Income Support (IS), income-based Job Seeker’s Allowance (JSA (IB))

    or

    • receiving income-related Employment and Support Allowance (ESA) or tax credits in their own right
  • whether the qualifying young person has left FTNAE or approved training with the intention of going on to full time advanced education.

If you don’t have all the information, go to .

If you have all the information, go to .

If you are dealing with a reply to a previous enquiry, go to .

Step 2

Phone the customer, follow the guidance in TCM0094080.

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

If the customer can’t be contacted by phone

  • send form TC664 to the customer for the missing information
  • set a clerical BF date of 14 days in the future.

If you can’t obtain the missing information after following the normal reminder cycle

  • use the date the customer informed HMRC of the change as the responsibility end date
  • go to .

Step 3

If the child has left FTNAE or approved training prior to 1 September following their 16th birthday, go to .

For example: child’s date of birth is 27/07/1991 and they left FTNAE on 01/06/2007. The child is 15 years old

If the child hasn’t left FTNAE or approved training prior to 1 September following their 16th birthday, go to .

For example: child’s date of birth is 27/07/1991 and they left FTNAE on 12/10/2007. The child is 16 years old.

Step 4

Where the customer has notified you that the child or young person has started paid work for 24 or more hours weekly or has been in receipt of benefits in their own right, check the status of the claim. For how to do this, use TCM1000025.

If the status of the claim is pre-award, go to .

If the status of the claim is post award, go to .

If the child or young person hasn’t started paid work for 24 or more hours weekly and isn’t in receipt of benefits in their own right, go to .

Step 5

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

If the claim is pre-award, go to .

If the claim is post award, go to .

Step 6

Enter the reason for the change in the Free Format screen. For example, ‘Child has left FTNAE’ and the following details of the child or young person

  • child’s surname
  • child’s forename
  • date of birth
  • date they left FTNAE or approved training
  • date started remunerative work or received benefits in their own right
  • whether the qualifying young person left FTNAE or approved training with the intention of going to university

For how to do this, use TCM1000036.

  • go to .

Step 7

Enter the Child responsibility end date. For how to do this, use TCM1000171.

  • go to .

Step 8

Enter the FTNAE / approved training end date. For how to do this, use TCM1000384.

  • go to .

Step 9

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 displays and you have to pass the case to a Level 2 User or your manager, take no further action.

If a warning message displays and you are able to make the change

  • update Household Notes with the appropriate message - NC83, NC38, NC39 or NC48 from TCM0164020. For how to do this, use TCM1000001 
  • go to .

If no warning message displays

  • update Household Notes with the appropriate message - NC83, NC38 or NC39 from TCM0164020. For how to do this, use TCM1000001 
  • go to .

Step 10

Send the correspondence to storage. Follow the guidance in TCM0074140.