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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Eligibility - miscellaneous: Death of customer or child - eligibility (Info)

Death of a lone parent customer

If a customer who was a lone parent at the date of claim dies, the award isn’t transferable to another person. If the customer had appointed an executor, and the executor is taking over responsibility for the child (or children), you should ask the executor to make a fresh claim as the person responsible for the child.

Death of a customer with a surviving partner

If a customer dies and they leave a partner, the surviving partner will be invited to make a fresh claim provided that they were the partner at the date of claim.

Death of both a customer and partner

If both the customer and partner die during the period of an award, the award ceases. If an executor has been appointed, and the executor is taking over responsibility of a child, the executor will be asked to make a fresh claim as the person responsible for the child.

Death of a child

A deceased child or young person can still be treated as a member of the family for a period of eight weeks immediately following the date of death, or for a young person, the date on which he or she would have attained the age of 19, if earlier.

This only applies where the family was (or would have been if they had applied), entitled to Child Tax Credit for the child or young person immediately before the death.

Note: For further guidance on action to take when a customer or child dies, use TCM0040000 (customer) or TCM0038000 (child).