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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Eligibility - entitlement: Qualifying young person leaves FTE - date CTC is paid (Info)

A qualifying young person can be paid Child tax Credit (CTC) up to and including the last day of full-time education where they don’t intend to continue education to an advanced level. This will be

  • the last day of their examinations
  • the last day of attendance at college (if not taking examinations)

or

  • the last day of attendance at college (if they’re returning until the end of term after taking their examinations).

Where the qualifying young person intends to return to full-time education but at an advanced level, they can be paid CTC up to

  • the last day of the academic year, 31 August
  • the date the customer considers is the last date of full-time education for that young person, if the young person intended to go on to advanced education but on receipt of their results are unable to do so

or

  • the date the customer considers is the last date of full-time education for that young person, if the young person decides in the summer holidays that they don’t wish to go to university and

    • look
    • register for

    or

    • start work instead.

Note: The date the customer needs to consider should be the date at which the young person no longer regards themselves as being in full-time education.

For example: a customer phones on 10 August to inform TCO that her daughter has found work and no longer intends to go to university. The customer is asked what date the young person made the decision to find work and not to go to university. The customer states that although her daughter had been applying for jobs she still intended to go to university if she did get one. Therefore, her daughter decided when the job was offered and she accepted it. This date is given as 8 August. CTC can therefore be paid to 7 August.

Connexions or Local Support Services

  • A young person, aged between 16 and 18, who is registered with Connexions or Local Authority Support Services when they cease full-time education continues to be treated as a qualifying young person for a further 20 weeks (or until their eighteenth birthday, if this is earlier).
  • This 20 week continuation will stop on the date when the young person

    • starts work of 24 or more hours weekly
    • re-enters full time non advanced education (CTC would continue/re-start in this circumstance)
    • takes up alternative unapproved training (unless agreed with DfES that CTC covers other training) see definition of what is classed as approved training in the Tax Credit Manual
    • claims benefit in their own right
    • reaches 18 years of age.