Commentary

E2.210 Child tax credit—entitlement

Personal and employment tax

E2.210 Child tax credit—entitlement

Child tax credit

E2.210 Child tax credit—entitlement

Note that new claims for tax credits are not possible and the Universal Credit must be applied for instead. Changes in circumstances of a claimant will also trigger migration of the claim to the Universal Credit system. See E2.101.

The child tax credit provides support for children up to 5 April following their 16th birthday, and for 16–19 year olds in full-time education or approved training. Where the qualifying conditions are met, it is paid to the main carer, often the mother. Child tax credit can be claimed regardless of whether the adults

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