TCM1000083 | How to calculate responsibility start and end dates - No ‘shared care’ - Failed customer responsible
From HM Revenue & Customs · Tax Credits Manual
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.
go to Step 2.
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 3.
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
orthe date the customer became responsible for the child, if that is within 30 days of the notification of the change in circumstance
or30 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.