Freedom of Information Team
Central Mail Unit
Ms Fiona Nicholson
Newcastle Upon Tyne
By email: request-675463-
Date: 7 August 2020
Dear Ms Nicholson Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 9 July, for the following information:
“I am writing in relation to this web page https://www.gov.uk/child-benefit-16-19
recently been amended to add "or after 16 if they have special needs" to the bullet point
"home education - if it started before your child turned 16"
Please could you provide me with the relevant extract of the decision makers guide or other
operational manual or amended regulation which sets out what exactly is meant by "or after
16 if they have special needs".
Please could you also provide copies of forms sent to parents where this addition re post-16
We can confirm we hold the information requested. The addition to GOV.UK guidance you
cite in your request follows passage of The Tax Credits, Child Benefit, Guardian’s Al owance
and Childcare Payments (Miscellaneous Amendments) Regulations 2020
earlier this year.
Section 6 of this instrument amends Section 3 of The Child Benefit (General) Regulations
in line with an Upper Tribunal decision. The change means that, where a young person
with a disability starts home education after the age of 16, and that young person meets
certain conditions, the parents or guardians of the young person can continue to receive
Child Benefit. The legislation requires that a statement of special educational needs be
provided in order to satisfy this condition.
The relevant amendment is available at the following link: https://www.legislation.gov.uk/uksi/2020/297/regulation/6/made
Officials are in the process of updating internal staff guidance to reflect this recent change.
Updates to the Child Benefit Technical Manual (CBTM) are due to be in place no later than
31 August. You can find the CBTM at the following link: https://www.gov.uk/hmrc-internal-manuals/child-benefit-technical-manual
The relevant Child Benefit form is at the following link. HM Revenue and Customs usually
reviews and updates Child Benefit forms in spring each year; any changes to the form as a
result of this amendment would therefore become effective from 2021 onwards.
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
If you are not satisfied with this reply you may request a review within two months by
or by writing to the address at the top right-hand side of
If you are not content with the outcome of an internal review you can complain to the
Information Commissioner’s Office.
HM Revenue and Customs