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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Changes - miscellaneous (A-F): Future-dated change of circumstances (Info)

There are six occasions when you can accept a future-dated change of circumstances. These are

  • a gap in the employment. A customer starts their new employment within seven days of their old employment ceasing. The old employment must have ceased at the time the customer notifies you.
  • a customer starts employment and the start date of the employment is within seven days of the date the customer notified us of the change.
  • within the 138-day period prior to 1 September following the child’s 16th birthday and the child is going to remain in full-time education or in an approved training scheme.
  • when the customer moves into employment from benefit and the start date of the employment is within seven days of the benefit coming to an end. However, the customer must have been in receipt of Child Tax Credit (CTC) or, in a two-customer family, the other customer is receiving Working Tax Credit (WTC).
  • when the childcare charges are due to start within seven days of the start of WTC/CTC.
  • bank account changes that will take effect within 30 days of today’s date.