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HMRC internal manual

Tax Credits Manual

Changes - death (child): Death of a child - new claims (AG)

To deal with new claims that also notify you of the death of a child or young person, consider steps 1 to 21.

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.

 

Step 1

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) . For how to check if the exception marker has been applied, use TCM1000314.

When you receive a claim form that has Priority 1 Team clearly marked in red on the front

  • use Function CAPTURE APPLICATION to capture the claim following the guidance in TCM0062020
    then
  • go to Step 2.

Note: If a Child Benefit claim form is received with the claim follow the guidance in TCM0038160 to update the claim with details of the child’s date of death before proceeding to Child Benefit actions.

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Step 2

Use Function AMEND APPLICATION and select the Change of Circumstances option. You will be taken to the Key Entry Data screen. On this screen

Enter the NINO

  • select the [ALL] checkbox
  • select [OK]
    then
  • go to Step 3.

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Step 3

On the Free Format screen enter the following details

  • name of the child
  • date of birth
  • date of death
  • date of notification
  • source of information (for example, letter or phone)
  • name of any childcare providers, if appropriate
  • details of any childcare payment relating to the deceased child
  • a note to state that ‘All worklist entries are to be dealt with by the Priority 1 Team only’
    then
  • go to Step 4.

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Step 4

If the claim

  • goes straight to award, access the Unprocessed Change of Circumstances work list to apply the change of circumstances, following the guidance in TCM0054060
    • when using Sort and Filter, use the same date as you used to enter the details on the Free Format screen
      then
    • go to Step 7.
  • doesn’t go straight to award, go to Step 5.

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Step 5

Use Function CAPTURE APPLICATION and select the Verification Failures option from the drop down menu. If

  • there are any high risk verification failures for the customer, go to Step 6.
  • there is a verification failure 2b and there is suspicion about the claim, then transfer the item to MU 262104 (Compliance). If the claim is from the genuine person then Compliance will return the item within two days.
  • there are no verification failures, go to Step 7.
  • there are only low risk verification failures, go to Step 7.

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Step 6

If the high risk verification failure is

  • Child Not Matched, go to Step 7.
  • any other high risk verification failure
    • follow the relevant guidance in TCM0078000, to clear the verification failure. You may also find the helpcard in TCM0066100 useful
      then
    • go to Step 7.

Note: If at any time you have to contact the customer by telephone or letter, use wording appropriate to this sensitive situation. For example, start by saying ‘I am sorry to hear of your loss’.

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Step 7

Note: From February 2018, Child Benefit computer systems will be replaced by HMRC IT systems.

Minimise the NTC screen on your computer and

  • select the Child Benefit On Line (CBOL) icon on you desktop
    then
  • go to Step 8.

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Step 8

In CBOL dialogue 6

  • enter the customer’s NINO
    Note: You may have to enter the partner’s NINO if applicable.
  • select [Enter]
    then
  • go to Step 9.

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Step 9

If a Child Benefit reference number

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Step 10

Return to the CBOL menu page and access CB0004 (dialogue 4)

  • enter the Child Benefit reference number
  • select [F4] on your keyboard to access the Child Details screen
    then
  • go to Step 11.

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Step 11

If you have determined that a Child Benefit claim

  • has been made, and there is a verification failure for Child Not Matched
    • change the Verification Status by following the relevant guidance in TCM0078220 (pre-award) TCM0078160 (post award). You may also find the helpcard in TCM0066100 useful.
      then
    • go to Step 21.
  • has been made and there are no verification failures, go to Step 21.
  • hasn’t been made, go to Step 12.

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Step 12

Check if you have received a birth certificate for the deceased child with any of the information that has been supplied to you.

  • If you have a birth certificate, go to Step 13.
  • If no birth certificate is held, go to Step 14.

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Step 13

Use Function MAINTAIN HOUSEHOLD NOTES to

  • record that the birth certificate has been received at TCO
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.
  • return the birth certificate to the customer with a compliments slip.
  • use Function AMEND APPLICATION and go to the Household Details screen
  • go to Step 21.

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Step 14

If you haven’t been provided with a birth certificate and can’t trace a Child Benefit claim, phone the customer following the guidance in TCM0094080.

  • When you contact the customer tell them
    • you are sorry to hear of their loss
    • they can still claim tax credits for this child if they wish (a further sensitive explanation may be needed that CTC for this child continues for eight weeks after the date of death). If they want to do this, we need them to either make a claim to Child Benefit or send us a birth certificate
      then
    • If the customer states
      • they wish to make a claim to Child Benefit, go to Step 15.
      • they will send you a birth certificate, tell them that we will send them a letter with a prepaid envelope for them to return it to us, then go to Step 16.
      • they don’t wish to do either at this time, go to Step 17.
        Note: If the customer has an enquiry about tax, explain you are unable to deal with their query and transfer the call to the Needs Enhanced Support (NES) Team who will be able to help. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) If you are unable to get through to the NES Team, complete the Needs Enhanced Support (NES) Handover Form, held in the Priority 1 team Controlled Access Folder, noting the customer’s preferred time for call back(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . The NES Team will arrange to call the customer back.
  • If you can’t contact the customer by phone or can’t obtain the customer’s phone number, go to Step 16.

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Step 15

Issue a Child Benefit claim form.

  • use Function CAPTURE APPLICATION and go to the Summary Information screen to record the action you have taken in Application Notes field
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152040.
    then
  • set a BF date for three months
  • go to Function AMEND APPLICATION and go to the Household Details screen
  • go to Step 18.

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Step 16

Write to the customer to request the birth certificate

  • Use Function MAINTAIN HOUSEHOLD NOTES to record the action you have taken
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.
    then
  • access ‘Forms and Letters’ in SEES in Microsoft Excel
  • complete TC1146
  • enter your request for the birth certificate
  • tell the customer that they may be entitled to a payment from Child Benefit. If they want to know more they can phone the Child Benefit helpline on 0300 200 3100
  • issue the letter with a return envelope clearly marked ‘Priority 1 Team’
  • set a BF date for 37 days.
  • use Function AMEND APPLICATION and go to the Household Details screen
  • go to Step 18.

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Step 17

Tell the customer

  • if they change their mind they can contact you again but that any claim submitted will be subject to the appropriate backdating rules.
  • your name and contact number
    then
  • go to Step 20.

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Step 18

If the customer

  • returns a Child Benefit claim form to the Priority 1 Team, go to Step 21.
  • sends the birth certificate to the Priority 1 Team, go to Step 19.
  • doesn’t return either of the above by 37 days BF date, go to Step 20.

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Step 19

Use Function MAINTAIN HOUSEHOLD NOTES to

  • record that the birth certificate has been received at TCO
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.
  • return the birth certificate to the customer with a compliments slip.
  • use Function AMEND APPLICATION and go to the Household Details screen
  • go to Step 21.

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Step 20

Use Function AMEND APPLICATION and on the Amend Application screen

  • select [Ch] on the Application toolbar
  • select the deceased child’s name
  • select [Delete] to remove the child from the claim
  • take no further action.

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Step 21

Follow the guidance in TCM0038160 to update the claim with details of the child’s date of death.