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Official guidance
Tax Credits Technical Manual

TCTM02200 · Entitlement: CTC entitlement

  • TCTM02201 · Circumstances in which a person is to be treated as responsible for a child or qualifying young person
  • TCTM02210 · Circumstances in which a person is not treated as responsible for a child or qualifying young person
  • TCTM02220 · Definition of a child, qualifying young person, disabled and severely disabled child or qualifying young person
  • TCTM02221 · Late notification that a qualifying young person met the qualifying conditions from 1 September
  • TCTM02230 · Definitions of education, approved training and a qualifying body
  • TCTM02240 · Death of a child or young person
  • TCTM02260 · Payment to main carer
  • TCTM02280 · CTC Elements
  • TCTM02250 · Elements of CTC
  1. Entitlement: CTC entitlement
  2. Entitlement: CTC entitlement: Death of a child or young person

TCTM02240 | Entitlement: CTC entitlement: Death of a child or young person

From HM Revenue & Customs · Tax Credits Technical Manual

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.

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