Backdated Child Benefit payments – HMRC correction exercise
HM Revenue and Customs (HMRC) have told us about a correction exercise they are working on to try and identify families who may have missed out on child benefit or child tax credits in the past, due to a historic legislative change.
What is the issue?
In 2014, child benefit legislation was amended to align with changes made by the Department for Education on the age of participation in education in England. The intention was to ensure that parents and guardians of young people aged 16-19, participating in a study programme, could quality for child benefit.
HMRC have since identified that the change unintentionally removed a condition affecting some young people educated outside a school or college. In particular, it removed the requirement for such education, (where assessed as suitable by a local authority) to involve more than 12 hours of study per week. This means that some families in England, for example where a young person aged 16-19 was home educated, may have missed out on benefits that they were entitled to at the time.
Who may be affected?
From 1 October 2025, HMRC have been conducting a correction exercise to try and identify cases where families may have been underpaid either child benefit or child tax credit. They believe approximately 500 families may be affected. HMRC say those who may be due a payment of child benefit or child tax credit will have been parents or guardians of a young person who was:
- aged between 16 and 18 at that time,
- living in England,
- being educated somewhere other than a school, or college
- and where the location authority had assessed the education as being provided as suitable.
What should you do?
HMRC do not hold records of people who have been impacted and are asking for help in raising awareness of the issue. Anyone who thinks they may be affected should contact HMRC as soon as possible.
If you think you may have missed out on child benefit, you should contact the child benefit office helpline by calling 0300 322 9620 or writing to HM Revenue and Customs — Child Benefit Office, PO Box 1, Newcastle upon Tyne NE88 1AA.
If you think you may have been eligible for child tax credits, you can contact the tax credit office by calling 0345 300 3900 or writing to HM Revenue and Customs, Tax Credit Office BX9 1ER.
