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HMRC internal manual

Tax Credits Manual

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.

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 dealing with a claim where the customer states they are claiming for a child/young person who is an exception contact 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) For how to check if the exception marker has been applied, use TCM1000314.

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 Step 2.
  • 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 Step 3.
  • any other circumstances apply, go to Step 4.

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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.

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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 Step 4.
    • If none apply to the young person, go to Step 5.

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Step 4

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) .

 

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.

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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.