Child Benefit After a Parent Dies: What Happens and How to Claim

Child Benefit is registered to one specific individual and does not pass automatically to another person when the claimant dies. For a surviving parent or guardian already dealing with bereavement, navigating HMRC’s Child Benefit processes is an additional burden — but acting promptly avoids unnecessary gaps in this important income. This guide explains each step clearly.

How to Transfer Child Benefit to the Surviving Parent or Guardian

Child Benefit is registered to a named individual and does not transfer automatically on their death. When the registered claimant dies, HMRC will be notified through the Tell Us Once service (available when you register the death with the local registrar) and payments will cease.

The surviving parent, carer, or guardian who is now responsible for the child must make a new claim. You cannot simply “take over” the existing claim — a new application is required.

To make a new Child Benefit claim:

• Complete form CH2 (Child Benefit claim form), available on GOV.UK or by calling the Child Benefit helpline on 0300 200 3100
• Send the completed form to HMRC Child Benefit Office, PO Box 1, Newcastle upon Tyne, NE88 1AA
• Include your child’s birth certificate if it is a first claim for that child
• Claims can be backdated up to three months from the date HMRC receive your claim

If you were the other parent and were already supporting the child, the claim can be made in your name from the date of the deceased’s death, with up to three months backdating. This means acting within three months is important to avoid losing any entitlement.

Child Benefit rates for 2026/27 are £26.05 per week for the eldest or only child, and £17.25 per week for each additional child.

The High Income Child Benefit Tax Charge

Before registering a new Child Benefit claim, it is worth considering whether the High Income Child Benefit Tax Charge (HICBC) applies to your situation. This charge was reformed from April 2024: it now begins when the higher earner in the household has adjusted net income of over £60,000 per year, rather than the previous £50,000 threshold.

Under the current rules:

• If you earn between £60,000 and £80,000, you will pay back a proportion of Child Benefit through your Self Assessment tax return — 1% of Child Benefit for every £200 of income over £60,000
• If you earn £80,000 or more, you will pay back the entire Child Benefit amount received
• If you earn under £60,000, you keep the full amount with no clawback

Even if your income means the net benefit is zero or negative, it is generally advisable to claim Child Benefit and then pay back the charge through Self Assessment. This is because claiming — even if you immediately elect to stop receiving payments — protects your National Insurance credits, which count towards your State Pension. You can opt out of receiving payments while still registering the claim.

If the deceased parent had a HICBC liability in the year of their death, this will need to be settled through their final Self Assessment return. See our guide on filing a tax return for a deceased person for more information.

Guardian’s Allowance: When Both Parents Have Died

Guardian’s Allowance is an additional benefit for people bringing up a child whose parents have both died. It is paid on top of Child Benefit and is intended to provide extra financial support in cases where neither parent can provide for the child.

The rate for 2026/27 is £21.75 per week per child. Guardian’s Allowance is tax-free and does not count as income for means-tested benefits.

To be eligible for Guardian’s Allowance:

• Both of the child’s parents must have died — this is the standard requirement
• There is an exception for cases where one parent is still alive but cannot be found, is in prison for a long sentence, or is in a mental health institution on a long-term basis
• The person claiming must be bringing up the child and be entitled to Child Benefit for them
• The child must be under 16, or under 20 if they are in qualifying education or approved training

Claim using form BG1, available from GOV.UK or by contacting the Child Benefit Office. You will need to provide both death certificates (where applicable) and documentation confirming your legal responsibility for the child.

Child Benefit and Universal Credit or Tax Credits

Child Benefit interacts with Universal Credit and the older Working Tax Credit/Child Tax Credit system. If you are receiving Universal Credit, Child Benefit is not counted as income for Universal Credit purposes, so claiming Child Benefit does not reduce your Universal Credit award.

The child element of Universal Credit provides additional support for children and is separate from Child Benefit. If the deceased was the named claimant on a Universal Credit or tax credits claim that included a child element, you will need to contact the DWP or HMRC Tax Credits helpline to notify them of the death and transfer or make a new claim.

In most cases, the change in circumstances — the death of a partner or other claimant — will also change your Universal Credit entitlement, so it is worth contacting the Universal Credit helpline (0800 328 5644) at the same time as dealing with Child Benefit.

Child Trust Funds Held in the Deceased Parent’s Name

Child Trust Funds (CTFs) were government-backed savings accounts set up for children born between 1 September 2002 and 2 January 2011. If the deceased parent was the “registered contact” for a CTF — the person responsible for managing the account on the child’s behalf — this role needs to be transferred.

It is important to understand that the CTF belongs to the child, not the registered contact. The money in the account is the child’s asset and does not form part of the deceased parent’s estate.

To become the new registered contact for a CTF after the previous registered contact has died:

• Contact the CTF provider directly — this could be a bank, building society, or investment platform. The provider is listed on any CTF statements or correspondence
• If you cannot identify the provider, use the CTF tracing tool on GOV.UK (search for “find a Child Trust Fund”), which allows HMRC to search their records
• The provider will require proof of the previous registered contact’s death (death certificate) and documentation confirming your parental responsibility or guardianship of the child

Once you have been registered as the new contact, you can continue to manage the account, make additional contributions, and eventually help the child access the funds when they turn 18 (the age at which the child takes full ownership and control of the CTF).