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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Entitlement: CTC entitlement: Death of a child or young person

The Child Tax Credit Regulations 2002, Reg. 6

A claimant can continue to receive or can claim the support they were entitled to at the moment before the death of a child or qualifying young person, for a limited period after that child or qualifying young person has died. The support will continue for a period of:

  • 8 weeks immediately following the date of death or,
  • for a qualifying young person, the date on which he or she would have attained the age of 20, if earlier.

Note: Where entitlement for the child or qualifying young person was already due to end during the 8 weeks immediately following the date of death, entitlement will end at the earlier date.

This only applies where the family was (or would have been if they had made the claim) entitled to CTC credit for the child or qualifying young person immediately before the death.