HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement

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Entitlement after death of child or young person

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 19 If the conditions of entitlement for an element of WTC were satisfied because the claimant, or in the case of a joint claim at least one of the claimants, was responsible for a child or qualifying young person who dies:

  • WTC shall continue to be payable, as if the child or qualifying young person had not died, for a period of eight weeks immediately following the death
  • or in the case of a qualifying young person, until the date on which he or she reaches the age of 20, if earlier.