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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Extra information: glossary: Y

Young person

From their sixteenth birthday and up to their twentieth birthday, a person will be known as a qualifying young person, providing they’re

  • receiving full-time non-advanced education
  • receiving approved training
  • enrolled in or accepted for full-time non-advanced education or approved training before their nineteenth birthday (even if they only start the course or training after their nineteenth birthday)
  • and, they aren’t
  • in full time non-advanced education provided by their employer, or any office held by them
  • in approved training provided by a contract of employment
  • receiving Income Support (IS), income-based Job Seeker’s Allowance (JSA(IB)), income-related Employment and Support Allowance (ESA(IR)) or tax credits in their own right.

A person is also classed as a qualifying young person, and will still be treated as a member of the customer’s family where they are

  • under the age of 18 and have registered with a qualifying body within 20 weeks of leaving full-time education or approved training

and

  • we are notified within three months of the date they left full-time education or approved training

and

* they aren’t receiving IS, JSA(IB), ESA(IR) or tax credits in their own right
* they aren’t normally engaged in remunerative work for 24 hours or more weekly.

Note: For more information, follow the guidance in TCM0032180.

Note: Young persons receiving approved training couldn’t qualify before 6 April 2006.

Note: The approved training scheme doesn’t have to result in a named qualification.

Note: Young persons enrolled in full-time non-advanced education or approved training before their nineteenth birthday (even if they only start the course or training after their nineteenth birthday) couldn’t qualify before 16 August 2007.

Note: The customer is no longer responsible for a young person who is paid Incapacity Benefit or contribution-based Employment and Support Allowance in their own right.

Note: From 1 September 2008, a customer can’t be treated as being responsible for a young person and won’t be entitled to CTC for them if

  • the young person becomes part of a couple and their partner isn’t in full-time non-advanced education or approved training
  • the young person is the customer’s partner.

Note: This change won’t affect customers receiving CTC for a young person where that young person was living with a partner on 31 August 2008.