Credits backdating

Universal credit is being introduced geographically and in areas where the full (digital) service is available, it may no longer be possible to make a new claim for tax credits.

Existing tax credit claimants are expected to be move across to universal credit between 20.

Their son Midge lives with Maxine during the week and stays with Max at weekends. They are both eligible to claim CTC for Midge because the boy 'normally lives with' each of them at different times of the week.

They cannot both claim the credit, but Max and Maxine can elect which of them should receive it.

If Max and Maxine cannot agree between them, HMRC will apply the 'main responsibility test' – look at who takes main responsibility for Midge's welfare etc, applying the tests set out above – and decide accordingly.

Back to the top You can claim CTC for a child up until their 16th birthday.

You can find out more about this in our universal credit section., or special guardianship order, or you have adopted the child, or (in Scotland) you are a kinship carer, you are treated as responsible for the child, even if the local authority is making you a discretionary payment, because the child is no longer being 'looked after' by the local authority.

This is the test applied when there are competing claims, and you and another person each have grounds for saying that the child or young person 'normally lives with' you.

Recent developments in the benefits system and the asylum process mean that refugees face fresh challenges in securing the support they need to build a new life in the UK.

Back to the top A child or young person is if the care component of DLA, an armed forces independence payment (AFIP) or the enhanced daily living component of the PIP is payable for them at the highest rate, or is abated while they are in hospital.

Back to the top The amount you get how many children are included in your claim (which may depend on the two child limit policy), whether you are entitled to either rate of the child disability element, your yearly household income for tax credit purposes and whether an overpayment is being deducted.

Child tax credit (CTC) is paid by HMRC to support families with children.

It is paid in addition to child benefit and you can claim whether you are working or not.

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