Death Of A Child Referred To Priority 1 Team (Info)
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All cases notified to the Tax Credit Office that involve the death of a child or young person will be dealt with by the Priority 1 Team at the Tax Credit Office (TCO)
You may be notified of the death of a child or young person from a number of sources. For more information about these sources, follow the guidance in Notifying A Change
The case will be referred to you with the child's
- Name
- Date of birth
- Date of death
- The claimant's NINO / Address
And
- Details of any childcare costs incurred for the deceased child
You will deal with all aspects of the case that relate to the death of the child, this will include
- Contacting the claimant to ascertain all the relevant details
if required
- Issuing a new claim form
- Sending a standard letter of condolence with any correspondence issued
Note: This will ensure a consistent and sympathetic approach to all cases
- Amending any claim to tax credits that has been made
- Reporting the death of the child to Child Benefit Office (CBO)
if appropriate
- Setting the Manual Correspondence signal to ensure that any
notices are not issued directly to the claimant
- Advising the claimant that if the child was born after the
01/09/2002 they may be entitled to a Child Trust Fund (CTF) payment
if appropriate
- Capturing any new Tax Credit claim received that is marked 'Priority 1 Team' in red on the front. You must follow the guidance in Death Of A Child New Claims
Note: The award of Child Tax Credit (CTC) can continue for 8 weeks after the date of death of the child
If a child is stillborn, there is no entitlement to Child Tax Credit or Child Benefit for that child
Note: Parents can register a stillbirth, but there is no birth certificate and so they are not eligible for Child Benefit
