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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 - Ongoing ‘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 for the child or young person will end for the existing customer the day before the failed customer made their claim

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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 customer the day before the failed customer notified the change of circumstances

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Step 2

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

Note: the responsibility start date is the date the claim was made

Note: Backdating is not applicable in ‘shared care’ cases. ‘Shared care’ is where it has been shown that the child or young person ‘normally lives’ with both customers irrespective of the hour/day ratio.

Note: This date must be a date after the existing customer ceased to be treated as having main 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’ and ‘include from’ date for the post award failed customer

Note: the responsibility start date is the date the change of circumstance was notified

Note: the ‘include from’ date will be the date the change of circumstance was notified

Note: Backdating is not applicable in ‘shared care’ cases. ‘Shared care’ is where it has been shown that the child or young person ‘normally lives’ with both customers irrespective of the hour/day ratio.

Note: This date must be a date after the existing customer ceased to be treated as having main responsibility.

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