About your Child BenefitYou must tell us about changes that affect the Child Benefit you’re

entitled to. These notes explain when to contact us.

It’s quick and easy to report changes to your

Child Benefit online.

www.gov.uk/personal-tax-accountWe’ll confirm receipt of your change instantly.

Tell us about any changes straightaway

CH1715

For use from October 2018

Keep these notes for future reference

Contents

Introduction 3

What type of education counts for Child Benefit 4

What type of approved training counts for Child Benefit 4

Changes that can affect the amount of Child Benefit you’re entitled to 5

You have a baby or another child comes to live with you 5

Changes that happen to you 5

Leaving the UK 5

European Economic Area (EEA) nationals 5

Other changes you must tell us about 6

Changes that happen to a child 6

Continuing in full-time non-advanced education or approved training 7

Your child leaves full-time non-advanced education or approved training 8

Before 31 August following their 16th birthday 8

After 31 August following their 16th birthday 8

Child Benefit for under 18s who leave full-time non-advanced education or approved training 8

Who qualifies for the extension 8

How to apply for an extension 9

Getting your money 9

Other things you might need to know 10

National Insurance credits 10

Earnings Factor credits 10

Your rights and obligations 11

How to contact us 11

We’ve a range of services for disabled people. These include guidance in Braille, audio and large print. Most of our forms are also available in large print. Contact our helpline for more information.

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If either you or your partner have an individual income of more than £50,000 a year, then the partner with the higher income has to pay Income Tax on some, or all of the Child Benefit you receive (or that someone else receives for a child who lives with you). The tax is known as 'High Income Child Benefit Charge'.

For more information, go to www.gov.uk/child-benefit-tax-charge

If this applies to you or your partner, you should still claim Child Benefit for your child, as it can help to protect your State Pension and will make sure your child receives a National Insurance Number. You have a choice about whether or not you receive the payments.

You can jointly decide to either:• receive Child Benefit payments and declare them for tax purposes• not receive Child Benefit payments and not have to pay a tax charge

IntroductionChild Benefit is a United Kingdom (UK) benefit. The UK is England, Scotland, Wales and Northern Ireland (but not the Channel Islands or the Isle of Man).

These notes tell you about getting your Child Benefit. They also explain the changes that can affect your entitlement. You must tell us straightaway if any of these changes happen. If you do not and we pay you too much, you’ll have to pay this money back.

You get Child Benefit if you’re responsible for a child under 16 (or under 20 if they stay in full-time non-advanced education or approved training).

We can pay Child Benefit for a child or a qualifying young person. A ‘qualifying young person’ is someone who is 16, 17, 18 or 19 years old and in full-time non-advanced education or approved training. Whenever we use the term ‘child’ or ‘children’ we also mean a ‘qualifying young person’ or ‘qualifying young persons’.

Important informationIf you or your partner have an individual income of more than £50,000 a year.

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What type of education counts for Child Benefit

You can claim Child Benefit for a young person aged 16, 17, 18 or 19 who is in full-time non-advanced education. Your child must be accepted on a course of full-time non-advanced education, before they turn 19.

Full-time non-advanced education will usually be in a school or college but can also include education provided at home, if the child was receiving this education before their 16th birthday and their home schooling was approved.

By ‘full-time’, we mean an average of more than 12 hours supervised study a week, during term time, not counting breaks for meals and homework.

In England full-time non-advanced education could also take place somewhere other than at a school. Here full-time would include a study programme that is delivered to a person for at least 540 hours in any 12 month period.

It does not include courses or education provided by an employer or as part of a job contract, or as part of an apprenticeship, or where a young person has an apprenticeship agreement.

Some examples of full-time non-advanced education are:

• GCSEs, A levels and other general academic qualifications of a similar standard, for example, iGCSEs, Pre-U and the International Baccalaureate• NVQ level 1, 2 or 3• BTEC National Diploma, National Certificate and 1st Diploma• Study Programme (England)• National 4 and 5 (Scotland)• SVQ level 1, 2 or 3• Scottish Group Awards

What type of approved training counts for Child Benefit

In Scotland:• The Employability Fund In Wales: • Foundation Apprenticeships • Traineeships In Northern Ireland:• PEACE IV Children and Young People 2.1 • Training for SuccessYour child must be accepted on approved training, before they turn 19.

Important Child Benefit stops when a child reaches age 20.

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Changes that can affect the amount of Child Benefit you’re entitled toYou have a baby or another child comes to live with you

If you give birth in hospital, they may give you a Bounty pack. Inside this pack you’ll find a Child Benefit claim form. Alternatively, or you can fill in a claim form online for a new baby or a child that comes to live with you.

Go to www.gov.uk/child-benefit

phone the Child Benefit Helpline for a claim pack - see page 11

Changes that happen to you

You must tell us straightaway if you:

• change your name• change your address – we’ll stop your benefit if we cannot contact you at

the address you’ve given us• want to change the account your Child Benefit is paid into• get married or enter into a civil partnership• start living with someone as if you’re married or in a civil partnership and

both of you get Child Benefit• stop living with your partner and both of you are getting Child Benefit – we

can then pay the higher rate of Child Benefit for the eldest child in both families

• stop living with your partner, where their individual income was more than £50,000 a year and you’d asked us to stop your Child Benefit payments as they were paying a tax charge

Leaving the UK

You must tell us straightaway if you leave:

• the UK and do not intend to return for at least a year – we treat this as leaving permanently

• the UK temporarily for more than 8 weeks, or more than 12 weeks because you’re ill, or a member of your family is ill or has died

• for more than 8 weeks, moving from either — England, Scotland or Wales (Great Britain) to go to Northern Ireland

— Northern Ireland to go to Great Britain

European Economic Area (EEA) nationals

You must tell us straightaway if you’re an EEA national and:

• you lose your job or cease self-employment• your partner (if you have one) loses their job or ceases self-employment

and you’re not working or self-employed

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• neither you or your partner (if you have one) earn £162 (gross) or more a week

• you cease to be self-sufficient and/or you no longer have Comprehensive Sickness Insurance for yourself and your family

Other changes you must tell us about

You must tell us straightaway if:

• you’re not a European Economic Area national and either: — the Home Office changes your immigration status — you do not have any immigration status — your immigration status lapses • you or your partner (if you have one) start paying social security contributions to a country outside the UK• you or your partner (if you have one) get a social security benefit from a country outside the UK• you or your partner (if you have one) start work outside the UK• you start getting paid by a local authority (in Northern Ireland, a Health and Social Care Board or Trust) for a child you’re looking after• the person who gets Child Benefit dies• you or your partner’s individual income goes over £50,000 as you may

have to pay a tax charge. However, you should still claim Child Benefit as it could protect your State Pension and helps your child get their National Insurance number

Changes that happen to a child

You must tell us straightaway if a child:

• is expected to live away from you for more than 56 days in any 16-week period• has lived away from you for at least one day each week in the last

8 weeks and they are: — being looked after by a local authority (in Northern Ireland, a Health and Social Care Board or Trust) or a voluntary organisation — expected to be detained in secure or non-secure accommodation• leaves the UK for between 12 and 52 weeks• leaves the UK for more than 52 weeks – we treat this as permanent• leaves either: — Great Britain to go to Northern Ireland permanently — Northern Ireland to go to Great Britain permanently• is in hospital for 12 weeks or more• is in residential accommodation which is provided because of their

disability or health

You do not need to tell us about children away at boarding school in the UK who come home in the school holidays.

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You must tell us straightaway if a child:

• changes their name• starts to get tax credits, Income Support, income-based Jobseeker’s Allowance, Employment and Support Allowance or Universal Credit in their own right• marries, enters into a civil partnership, or starts living with someone as if they’re married or in a civil partnership• dies (you may get support for an extra 8 weeks)

Continuing in full-time non-advanced education or approved training

We’ll write to you to find out if a child aged 16 or over is continuing in full-time non-advanced education or approved training and, if so, the date you expect them to leave that education or approved training. You must tell us if they leave this education or training before the date you’ve given us. For more information, go to page 4 ‘What type of education counts for Child Benefit’.

You must tell us straightaway if a child is aged 16 or over and:

• cannot attend full-time non-advanced education or approved training• reduces the time they get supervised study at school or college to an average of 12 hours a week or less• starts a course of advanced education – for example, NVQ level 4 or above, teacher training or a degree• starts being educated somewhere other than a school or college – for example, at home• leaves full-time non-advanced education or approved training and starts work for 24 hours or more a week for which payment is expected or received• starts approved training which is provided by a contract of employment

or starts an apprenticeship• starts full-time non-advanced education which is provided by an employer or as part of any other job or role that they have• starts a course which is not an approved training course• stops being registered with a careers service, Connexions, local authority

support service or similar organisation

Tell us about any changes straightaway It’s quick and easy to tell us online, go to www.gov.uk/personal-tax-account

Phone the Child Benefit helpline

Write to us to report your changes See page 11 for how to contact us.

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Your child leaves full-time non-advanced education or approved training Before 31 August following their 16th birthdayYour child might not be staying in full-time non-advanced education or approved training after age 16. If so, your Child Benefit will usually stop for them on 31 August after their 16th birthday. If your child turns 16 on 31 August, your payments will stop on this date.

After 31 August following their 16th birthdayYour child might carry on in full-time non-advanced education or approved training, but leave at a later date, for example, at age 18 or 19. Your payments will normally continue until the week that includes the earliest of:• the last day of February• 31 May• 30 November

The above dates do not apply and your payments will stop immediately if your child starts:

• paid work for 24 hours or more a week or starts an apprenticeship• getting certain benefits, such as income-based Jobseeker’s Allowance,

Income Support, Employment and Support Allowance, tax credits or Universal Credit in their own right

Child Benefit for under 18s who leave full-time non-advanced education or approved trainingWe may be able to extend your Child Benefit payments for up to 20 weeks if your child is aged 16 or 17 and has left full-time non-advanced education or approved training and registered for work, education or training with a ‘qualifying body’. To get this extension you’ll need to apply for it, and you need to have been entitled to Child Benefit for your child immediately before the start of the extension period.

Who qualifies for the extensionTo qualify, your child needs to be registered with any of the following ‘qualifying bodies’. These are:• the local careers service• Connexions • a local authority support service or similar organisation

(in Northern Ireland, the Department for the Economy and/or the Department for Communities, or the Education Authority)

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• the Ministry of Defence – for example, if your child is waiting to join Her Majesty’s forces

• a similar organisation to others in this list in any European Economic Area country

How to apply for an extension online, go to www.gov.uk/personal-tax-account

by phoning the Child Benefit Helpline

by writing to usSee page 11 for more information

You need to apply within 3 months of the date your child finishes full-time non-advanced education or approved training.

The extension normally lasts up to 20 weeks and starts on the first Monday after your child finishes full-time non-advanced education or approved training.

The extension will end if your child:

• has their 18th birthday• starts paid work for 24 or more hours a week• gets Income Support, income-based Jobseeker’s Allowance,

Employment and Support Allowance, tax credits or Universal Credit in their own right

• stops being registered for work, education or training with a qualifying body

You must tell us straightaway about any of these changes.

Getting your moneyWe usually pay Child Benefit every 4 weeks direct into a bank or building society account or Post Office® card account.

You can get your money every week if you:• are bringing up a child or children on your own• or your partner (if you have one) are getting — Income Support — income-based Jobseeker’s Allowance — Pension Credit — income-related Employment and Support Allowance — Universal Credit

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If you’re a Crown servant working outside the UK, we normally pay Child Benefit direct into a UK bank account.

If you’ve an Individual Savings Account (ISA) there is a limit on the amount that you can pay into these accounts. Your bank or building society will reject your Child Benefit payment if it takes you over that limit.

Other things you might need to knowNational Insurance credits

Before 6 April 2010, if you got Child Benefit for a child under 16, you automatically qualified for a scheme called Home Responsibilities Protection (HRP), which helped to protect your State Pension.

From 6 April 2010, for each week that you’re entitled to Child Benefit for a child under 12, you’ll get weekly National Insurance credits to protect your future entitlement to State Pension.

If you reached State Pension age on or after 6 April 2010, we convert any complete tax years of HRP into qualifying years. We can convert up to 22 years of HRP into qualifying years for State Pension.

Earnings Factor credits

Before 6 April 2010, if you got Child Benefit for a child under 6, you automatically built up entitlement to an additional pension through State Second Pension.

From 6 April 2010, for each week that you’re entitled to Child Benefit for a child under 12, you’ll get weekly Earnings Factor credits to protect your future entitlement to the State Second Pension.

You’ll be able to combine National Insurance and Earnings Factor credits with other qualification routes, such as National Insurance contributions, in order to build up a year of entitlement.

For more information

Go to www.gov.uk/additional-state-pensionor www.gov.uk/personal-tax/national-insurance

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Your rights and obligations‘Your Charter’ explains what you can expect from us and what we expect from you.

For more information, go to www.gov.uk/hmrc/your-charter

How to contact usIt’s quick and easy to report a change using our secure online service.

Millions of people are using their personal tax account – the new way to check your information and make changes.

Go to www.gov.uk/personal-tax-account

It’s quick, easy to use, secure and it’s available 24 hours a day. It does not take long to set up and you can use it to tell us about any changes to your circumstances that may affect your Child Benefit.

For more information or help

Go to www.gov.uk/report-changes-child-benefit

phone our helpline or write to us.

If you’re in the UK

Phone 0300 200 3100

Textphone 0300 200 3103

If you’re preferred language is Welsh 0300 200 1900

Write to Child Benefit Office PO Box 1 NEWCASTLE UPON TYNE NE88 1AAIf you’re overseas

Phone +44 161 210 3086

When you contact us, tell us your:• full name• National Insurance number• Child Benefit number• daytime phone number

These notes are for guidance only and reflect the position at the time of writing. They do not affect any right of appeal. October 2018 © Crown copyright 2018

7002615 HMRC 10/18