TCM0038120 - Changes - death (child): Death of a child - new claims (AG)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
To deal with new claims that also notify you of the death of a child or young person, consider steps 1 to 21.
Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.
Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.
TCM0284120 - Specialist areas - complex: change of circumstances - non-complex to complex
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Checklist
Before you follow this guidance, make sure you are in the correct MU. Use TCM0322460 for the correct MU number.
Background
when an additional child joins a family that already includes 18 children
when a polygamous or polyandrous marriage takes place, resulting in three adult customers in the family
when a tax credits customer receiving Working Tax Credit (WTC) starts to receive income-related Employment and Support Allowance (ESA(IR))