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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Changes - death (child): Death of a child - reporting to TCO

Version 3.0

Changes to previous version - amended guidance.

Checklist

Before you follow this guidance, make sure

Background

This guidance deals with deaths that have been reported direct to TCO or by contacting one of the following: Department for Work and Pensions (DWP), Jobcentre Plus (JCP), Department for Social Development (DSD) or any Social Security Office (SSO).

Parents can register a stillbirth but a birth certificate isn’t issued. This means they aren’t eligible for Child Benefit or Child Tax Credit (CTC). If you’re notified that a child is stillborn, follow this guidance and notify the customer that no entitlement Child Benefit or CTC exists.

The award of CTC can continue for eight weeks after the date of death of the child. However, where entitlement for the child was already due to end during the eight-week run-on, tax credits entitlement will still end at the earlier date.

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

If notification of a child’s death is received in TCO, go to .

If notification of a child’s death is received in a DWP, JCP, DSD office or any SSO, go to .

Step 2

Complete form TC648 with the following information

  • customer’s full name
  • customer’s NINO

and, if known

  • deceased child’s name
  • deceased child’s date of birth
  • child’s date of death
  • any childcare costs the customer paid for the deceased child
  • name of the childcare provider
  • weekly amount of childcare costs paid for the deceased child
  • date payments to childcare provider stopped

then

  • mark the top of form TC648 with ‘Priority 1 Team’
  • send form TC648 and any correspondence in a polylope (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

then

  • update Household Notes with the message NG01 from TCM0164020. For how to do this, use TCM1000001 
  • take no further action.

Step 3

Complete form TC648 with the following information from the customer

  • customer’s full name
  • customer’s NINO
  • customer telephone number (in case TCO needs to contact them)
  • deceased child’s name
  • deceased child’s date of birth
  • child’s date of death
  • any childcare costs the customer paid for the deceased child
  • name of the childcare provider
  • weekly amount of childcare costs paid for the deceased child
  • date payments to the childcare provider stopped

then

  • tell the customer a specialist team in TCO will deal with their case and they will only contact them if necessary
  • when you have finished speaking to the customer, telephone the ‘Priority 1 Team’ at TCO (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and give them all the above information
  • mark the top of the TC648 with ‘Priority 1 Team’ and it, along with any correspondence, in a polylope (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • take no further action.