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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to calculate responsibility start and end dates - No ‘shared care’ - Failed customer responsible

Step 1

If the failed claim is a pre award claim, make a note of the responsibility end date for the existing customer

Note: responsibility will end for the existing claim on the date the customer ceased to have responsibility for the child.

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If the failed claim is a post award claim, make a note of the responsibility end date for the existing customer

Note: responsibility will end for the existing claim on the date the customer ceased to have responsibility for the child.

  • go to .

Step 2

Make a note of the ‘responsibility start’ date for the pre award failed claim

Note: the responsibility start date will be the date the customer became responsible for the child or young person

Note: This date must be a date after the existing customer ceased to have responsibility.

Note: This date can not be a date before the child’s date of birth.

Step 3

Make a note of the ‘responsibility start’ date and the ‘include from’ date for the post award failed claim

Note: responsibility will start for the failed claim on the date the customer started to have responsibility for the child.

Note: This date must be a date after the existing customer ceased to have responsibility.

Note: This date can not be a date before the child’s date of birth.

  • the ‘include from’ date for the failed claim will be the later of

    • the child’s date of birth

    or

    • the date the customer became responsible for the child, if that is within 30 days of the notification of the change in circumstance

    or

    • 30 days prior to the date of notification of the change in circumstance

Note: This date can not be a date before the responsibility start date.