Thank you very much for your help on this.
DWP have now clarified that 'The Q&A you have quoted refers to someone who has claimed HB on or after 6 April 2017 and therefore, they are only entitled to HB for more than 2 children if HMRC have determined that CTC can be paid for more than 2 children. In those cases if the claimant fails to renew their CTC claim the following year then the HB claim can no longer include an amount for the extra children. The Q&A doesn't apply to HB claims which included an amount for more than 2 children on 5 April 2017 which are protected by the transitional provisions in the HB regulations until the claimant's circumstances change'.
