Commentary

E2.212 Child tax credit—responsibility test

Personal and employment tax

E2.212 Child tax credit—responsibility test

E2.212 Child tax credit—responsibility test

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.

Entitlement to child tax credit depends on the claimant, or at least one of the joint claimants, being responsible for one or more children or qualifying young persons. The Supreme Court case of Humphreys v Revenue and Customs Commissioners1 held that where parents are separated the fact that child tax credit cannot be split, and is paid to the individual with main responsibility, does not discriminate against men.

The question whether or not a person is treated as responsible for a child or qualifying young person (see E2.210) is determined in accordance with the following rules2:

Rule 1—the 'normally living with' test

Subject to rules 2 to 4 below, a person is treated as responsible for a child or qualifying young person who is 'normally living with him'. In the absence of a definition in the regulations, HMRC guidance indicates that this means 'regularly, usually, typically lives with them which allows for temporary or occasional absences'3.

Rule 2—competing claims

Where a child or qualifying young

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