I have a client with a 19 year old son who has just finished his A levels. He is working part-time for 5 weeks on a LA Playacheme, before going to uni on 17th September to start a 3 year degree course.

The HB Section is currently taking a non-dep charge for him for HB and CTB. I think this is correct as he not classed as a student as he is between periods of study. In any event if he works in the summer vacation during a period of study there should be a charge for HB but not CTB.

Can someone confirm they agree this is correct please?!

My client is disputing my advice as this has not happened in the past with her other children in the same situation.

She has now made me doubt my advice, but I'm sure it is correct?

Hi
Has Child Benefit stopped for him ? If so then it looks like they are correct in making the deduction.

Apparently CB stopped for him when he hit 19 last September, which is why I also thought the charge was correct.

In my view child benefit should not have stpped when the boy reached 19. It may be necessary to do a formal late appeal against that decision, or it may be HMRC could correct it now.

Child benefit should continue until 31 August if the boy left school in June

Not only should there not be a non dep deduction, he should be included in her applicable amount