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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 - returning

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 qualifying young person is returning to full-time non-advanced education (FTNAE) or approved training, check that you have the following information regarding the qualifying young person

  • name
  • date of birth
  • start date for the qualifying young person continuing in FTNAE / approved training or for a qualifying young person aged 19, establish 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 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 do not 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 .

If you have arrived at this guidance because you are working a complex case, go to .

Step 2

Contact the customer, follow the guidance in TCM0094080.

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

If the customer can not be contacted by phone

  • send form TC664 to the customer for the missing information
  • update Household Notes with message - NC83 from TCM0164020. For how to do this, use TCM1000001 
  • set a clerical BF date of 14 days in the future
  • take no further action.

If you can not obtain the missing information after following the normal reminder cycle to establish eligibility 

  • do not add the young person back on to the claim
  • update Household Notes with message - NC85 from TCM0164020. For how to do this, use TCM1000001 
  • go to .

Step 3

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

If the qualifying young person is living in the UK, go to .

If the qualifying young person is living in an EEA country, go to .

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

Step 4

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 5

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

  • child’s name
  • name and level of the FTNAE course
  • where the qualifying young person is registered with a qualifying body make a note to apply an end date in the ‘Connexions’, ‘local authority support services’ or similar field for the day before the qualifying young person returned to FTNAE / approved training
  • actual date that the qualifying young person enrolled or was accepted for a course before their 19th birthday
  • record that the qualifying young person is returning to FTNAE or an approved training scheme, following a gap in their education
  • date customer notified us that their qualifying young person is returning to FTNAE / approved training
  • go to .

Step 6

If the qualifying young person is registered with a qualifying body

  • enter an end date for the day before the qualifying young person returned to FTNAE / approved training. For how to do this, use TCM1000380 
  • go to .

If the qualifying young person is not registered with a qualifying body, go to .

Step 7

If the qualifying young person is 19, go to .

If the qualifying young person is 17 or 18

  • enter the start date the qualifying young person returned to FTNAE / approved training. 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 to 1 month prior to the date of working, you may need to change this date.

  • go to .

Step 8

Check that the qualifying young person started FTNAE / approved training before their 19th birthday.

If the qualifying young person was accepted, enrolled or started FTNAE / approved training after their 19th birthday, they can not be included in the calculation of entitlement for the customer

  • update Household Notes with message - NC39, NC83, NC92 or NG02 from TCM0164020. For how to do this, use TCM1000001
  • go to .

If the qualifying young person was accepted, enrolled or started FTNAE / approved training before their 19th birthday and the qualifying young person turned 19 on or after 01/09/CY 

  • enter the start date the qualifying young person returned to FTNAE / approved training. For how to do this, use TCM1000385
  • go to .

If the qualifying young person turned 19 in an unfinalised year

  • enter a start date of FTNAE as the day prior to the qualifying young persons 19th birthday then change the include from date to the date the qualifying young person returned to FTNAE / approved training or 1 month prior to the date of notification whichever is the earlier

Example: a customer tells us on the 10/09/2013 that the qualifying young person has returned to FTNAE on 03/09/2013, they turned 19 on the 28/08/2013 and they were accepted / enrolled on the course on the 01/08/2013.

The date in the ‘Start Date’ field would be 27/08/2013 (the day prior to the qualifying young persons 19th birthday) and the date in the ‘Include From’ field will be 03/09/2013 (the day they returned to FTNAE / approved training).

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.

  • go to .

If the qualifying young person turned 19 on or before 06/04/CY, the PY is finalised and you are working a non complex case, refer to TALLO.

If the qualifying young person turned 19 on or before 06/04/CY, the PY is finalised and you are working a complex case, refer to TALLO.

Step 9

If the date the qualifying young person returned to FTNAE / approved training is within 1 month of today’s date 

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

If the customer notified you that the qualifying young person is returning to FTNAE / approved training within 1 month of the date they returned to education, payment can be backdated

  • 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 10/09/2013 that their child is returning to FTNAE. Today’s date is 08/11/2013. The child started FTNAE on 03/09/2013. The date in the ‘Start Date’ field is 03/09/2013. The date in the ‘Include From’ field is automatically set by the computer to 08/10/2013, 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 03/09/2013.

  • go to .

If the customer did not notify you that the qualifying young person is returning to FTNAE / approved training within 1 month of the date they returned to education, payment will be restricted to 1 month prior to the date of notification

  • go to the ‘History’ screen and change the date in the ‘Include From’ field to a date that is precisely 1 calendar month prior to the date of notification. For how to do this, use TCM1000382 
  • go to .

Step 10

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 is displayed, you were able to make the change and are working a non complex case 

  • update Household Notes with message - NC39, NC83, NC92 or NG02 from TCM0164020. For how to do this, use TCM1000001
  • go to .

If a warning message is displayed, you were able to make the change and are working a complex case 

  • update Household Notes with message - NC39, NC83, NC92 or NG02 from TCM0164020. For how to do this, use TCM1000001
  • refer to the guidance you were previously following.

If a warning message is not displayed and you are working a non complex case 

  • update Household Notes with message - NC39, NC83, NC92 or NG02 from TCM0164020. For how to do this, use TCM1000001
  • go to .

If a warning message is not displayed and you are working a complex case

  • update Household Notes with message - NC39, NC83, NC92 or NG02 from TCM0164020. For how to do this, use TCM1000001 
  • refer to the guidance you were previously following.

Step 11

  • complete form TC649 with the following information

    • customer’s name
    • customer’s NINO
    • customer’s address
    • contact telephone number, if known
    • details of the change of circumstances
    • effective date of the change
  • send the form TC649 noted ‘Complex Case - Change of Circumstances’ by taxpost (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • update Household Notes with the message NC39, NC83, NC85 or NC92 from TCM0164020. For how to do this, use TCM1000001
  • take no further action.

Step 12

  • send the correspondence to storage. Follow the guidance in TCM0074140 
  • take no further action.