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Hi Lisa
The relevant legislation is Reg 5 CTC Regs 2002 (SI 2002/2007)
There is some guidance in the HMRC TC manual that gives a bit more detail here: http://www.hmrc.gov.uk/manuals/tctmanual/TCTM02204.htm
The section near the end says:
CTC can be paid for a qualifying young person up to and including the last day of full time education where they do not intend to continue education to advanced level. This will be:
the last day of their exam or,
the last day of attendance at college if not taking exams or,
the last day of attendance at college if returning until end of term after taking exams.
Where a qualifying young person intends to return to full time education but at advanced level CTC can be paid to:
the last day of the academic year, 31st August or,
the date the claimant considers is the last date of full time education for that young person if the young person intends to go to advanced education but on receipt of their results they are unable to do so, or
the date the claimant considers is the last date of full time education for that young person if the young person decides in the summer holidays they do not wish to go to university and look for, register for, or start work instead.
the date the claimant needs to consider should be the date at which the young person no longer regards themselves as being in full time education.
Example
A claimant telephones on 10th August to inform tax credits that her daughter has found work and no longer intends to go to university. She is asked what date the young person made the decision to find work and not go to university. The claimant states although her daughter had been applying for jobs she still intended to go to university if she did not get one, so therefore her daughter decided when the job was offered and she accepted it. This date is given as the 8th August. CTC can therefore be paid to the 7th August.
Hope this helps.
Victoria
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