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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Claims: capture (A-C): child or young person restarts full-time education (AG)

Background

When a child or young person included on a claim has resumed full-time education (FTE) you must consider the following

  • claim has been received in the period up to 1 September following the child’s 16th birthday
  • claim has been received within 20 weeks of the young person having left FTE and have they been registered for work or training with the Careers Service, Connexions or Local Authority Support Services.

Note: For more information on Connexions or Local Authority Support Services refer to TCM0320080

Guidance

If you are made aware that a child or young person included on a new claim for tax credits has resumed full-time education (FTE), consider steps 1 to 5.

Step 1

Establish when the claims was receive. If

  • the claim was received in the period up to 1 September following the child’s 16th birthday, go to .
  • the claim has been received within 20 weeks of the young person having left FTE and they have been registered for work or training with the Careers Service, Connexions or Local Authority Support Services, go to .
  • any other circumstances apply, go to .

Step 2

Use Function CAPTURE APPLICATION and go to the Childcare screen

  • select [Add]
  • on the Add Child Details screen, make sure that the Full Time Education field is unchecked

then

  • continue to process the claim as normal.

Step 3

Contact the customer and confirm whether the young person, before they resumed FTE, has

  • applied for Income Support (IS)
  • applied for income-based Jobseeker’s Allowance (JSA) or income-related Employment and Support Allowance (ESA)
  • been in remunerative work of not less than 24 hours weekly
  • been in training for which a training allowance was paid

    • If any apply to the young person, go to .
    • If none apply to the young person, go to .

Step 4

Use Function CAPTURE APLICATION and go to the Children screen

  • select [Add]. You will be taken to the Add Child Details screen
  • in the Add Child Details screen

    • make sure that the Full Time Education field is checked
    • enter the date the young person resumed FTE in the Responsibility Start Date field

    Note: If the customer has provided a responsibility start date that is later than the date the young person resumed FTE, you must enter this date instead.

    • continue to process the claim as usual.

Step 5

Use Function CAPTURE APPLICATION and go to the Children screen

  • select [Add]. You will be taken to the Add Child Details screen
  • in the Add Child Details screen, make sure that the Full Time Education field is checked
  • continue to process the application as usual.