Chapter TCTM02221

Record NumberTCTM02221
Published date19 March 2016
The Child Tax Credit Regulations 2002, Regulation 4

Where HMRC are notified that a qualifying young person continued in full time non advanced education from 1 September following their 16th birthday, the young person element should be included in the award effective from 1 September.

This isn’t a change of circumstances as described in TCTM05000, nor is it a backdating matter and so it isn’t limited to the backdating provisions that actual change of circumstances are, as shown in TCTM0530.

This shouldn’t be confused with a young person who is returning to full time non advanced education after a break. Where they are returning to full time non advanced education after having a break from it, these will be treated as a normal change of circumstance described in TCTM05000.

Note: If the tax credit award ends because the young person is not in full time non-advanced education and the claimant then claims Universal Credit, they cannot claim tax credits unless they get the severe disability premium or got it in the past month and are still eligible for it. If the young person has continued in full time non-advanced education the award may be reinstated up to the day before the date of the Universal Credit claim (see examples below for details).

The following examples will show the different times that HMRC is notified of the young person continuing in full time education and how the element should be included.

Example 1

Kate turns 16 on 30 June 2019 and continues to meet the qualifying young person conditions until the following 31 August 2019. From the 1 September 2019 CTC is no longer paid for Kate, but her mother does not realise payments ceased until the following February 2020 when she informs the Call Centre that Kate continued in full-time non-advanced education. As Kate continued to meet the qualifying young person conditions, the young person CTC element should be included in the award from 1 September 2019.

Example 2

Kate turns 16 on 30 June 2019 and continues to meet the qualifying young person conditions until the following 31 August 2019. From the 1 September 2019 CTC is no longer paid for Kate, but her mother does not realise payments ceased until she is completing her s17. She states that her circumstances are not correct because Kate remained in full-time non advanced education. As Kate continued to meet the qualifying young person conditions, the young person CTC element should be included in the award from 1 September 2019.

Example 3

Kate...

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