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HMRC internal manual

Tax Credits Manual

Changes - children (F-Z): Signals history (child signals only) - correcting effective date (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: If you are amending an effective date that will amend the child responsibility date and one or more children are an exception you will need to refer the case to the Exception Team. Please ensure the child/children are exceptions before you transfer the case to 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)

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

This guidance doesn’t cover the Connexions. Local authority support services or similar signal. This guidance only relates to child signals. For any other signals history, follow the guidance in TCM0044220.

Note: You must ensure that any start and end dates are corrected before you attempt to amend a change of circumstances effective date. Follow the guidance in TCM0034320.

You will have already established that the effective date of a change of circumstances is incorrect by following the guidance in TCM0042240 or, when working a claim, you notice that the change of circumstances was applied but the date in the Include From field was incorrect.

Note: A change of circumstances effective date is the date in the Include From field that is shown within a History screen. For more information on the effective date of a change, follow the guidance in TCM0042240.

Note: Where a date is entered in the Start Date field for a change of circumstances that is more than one month old, the computer will automatically restrict the backdating of the change to one month prior to the processing date of the claim.

You will need to be in the correct screen to access the required signal history. For example, you must

  • use Function AMEND APPLICATION and go to the Child Details screen choosing the Correction option for changes involving
    • responsibility
    • childcare
    • disabled
    • DLA (HCC) / PIP (ER)
    • full-time education.

Where there is current compliance activity on a claim or the claim has been finalised by Compliance, you mustn’t apply any amendments or changes to that claim. You must first contact the relevant Claimant Compliance Officer (CCO) for further advice.

The CCO will use Function MAINTAIN HOUSEHOLD NOTES or the Application Notes field in Function CAPTURE APPLICATION to record their contact details and any compliance activity.

Note: If you attempt to make a change where the effective date is too far in to the future the computer will not allow you to make the changes. For guidance on when you can make a change where the effective date is in the future, follow the guidance in TCM0042320.

Warning message

If the following warning message ‘1 month restriction applied to Include From Date’ displays you must establish whether this restriction is correct before proceeding. Follow the guidance in TCM0042240.

If you establish that the restriction isn’t applicable you must manually change the date in the Include From field by following TCM0034300.

There is an Action Guide for this subject, select TCM0034300 to access it