This section covers information how to make a death report and claim if a child or parent/s (claimant) dies and how to make a new claim for arrears.
CHILD OR PARENT DIES: Child Benefit claims are affected if a child dies.
Your Child Benefit should normally continue for eight (8) weeks after the death of a child.
Child Benefit will stop on the Monday following the date of their 20th birthday if it falls before the end of the eight week period.
You need to inform the Child Benefit Office about the change in circumstances as soon as possible if you have already claimed benefit for a child who has since died.
You should include the date of the death when you contact them online, by mail, or by phone.
You only need to contact HMRC once because the when you contact the Child Benefit Office they will inform other departments of HM Revenue and Customs.
You can send in your claim form even if the child died before you sent it (unless the child was stillborn).
When you make a claim for Child Benefit be sure to include the following information;
You can request a new birth or adoption certificate and send it in later if you do not have it immediately available.
The eight week period will start from the Monday following the death if your child died before the end of the week in which they were born. Child Benefit can be backdated but for up to 3 months only.
Therefore, the longer you leave it to make your claim, the less benefit payment you will receive. The High Income Child Benefit tax charge is not liable on any Child Benefit received after the child dies.
If one - or both - parent dies, you may be entitled to Child Benefit if you are considered to be the main carer for the child or children.
You should report the death as soon as possible to the Child Benefit Office. If you report the death online you will need to include the exact date of death, where the child is living, and who is taking care of them. The Child Benefit Office will then;
The child's benefits will not automatically transfer directly to you as the new carer. You will need to make a fresh claim for Child Benefit if you are not the person named as the claimant on the original claim form.
Child Benefit stops following the report and from the Monday following the death. It may be backdated for up to 3 months as a maximum.
You should use the claim form to confirm which bank account you prefer the money paid into. If the money was paid into the deceased’s account you should choose a different account if you are the person who will be receiving the Child Benefit.
On top of any Child Benefit you may also be eligible for either the Guardian’s Allowance or Widowed Parent’s Allowance. Nonetheless, you - or your partner - may have to pay the High Income Child Benefit tax charge on any Child Benefit you might receive.
Child Benefit Claim if Child or Parent Dies; UK Rules Updated 2017