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Contents

Official guidance
Tax Credits Technical Manual

TCTM11000 · Transition to Universal Credit

  • TCTM11001 · Abolition of tax credits
  • TCTM11002 · Transitional provision: Claims for a tax credit
  • TCTM11003 · Exclusion of entitlement to tax credits
  • TCTM11004 · Exclusion of claims for tax credits
  • TCTM11005 · Termination of tax credit awards: New claimant partner
  • TCTM11006 · Termination of tax credits awards
  • TCTM11007 · Ongoing awards of tax credit
  • TCTM11008 · Modification of tax credits legislation: Finalisation of tax credit awards
  • TCTM11009 · Appeals and revised tax credits decisions
  • TCTM11010 · Qualifying Young Person makes a claim to Universal Credit
  1. Transition to Universal Credit: contents
  2. Transition to Universal Credit: Qualifying Young Person makes a claim to Universal Credit

TCTM11010 | Transition to Universal Credit: Qualifying Young Person makes a claim to Universal Credit

From HM Revenue & Customs · Tax Credits Technical Manual

The Child Tax Credit Regulations 2002 Regulation 5(4)(c)

Where a qualifying young person is present on a tax credit award, entitlement to Child Tax Credit for the qualifying young person ends when that person receives universal credit.

Entitlement to Child Tax Credit for the qualifying young person ends from the date of the universal credit claim.

It is not the making of a claim to universal credit by the qualifying young person that ends the entitlement to Child Tax Credit. A qualifying young person could make a claim to universal credit which is not awarded due to them not fulfilling the entitlement criteria. Where their claim to universal credit is unsuccessful, if the person receiving Child Tax Credit for them still has parental responsibility and the qualifying young person normally lives with them, the person can still receive Child Tax Credit for them.

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