The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
A claimant(s) is entitled to make a claim for child tax credits (CTC) provided the child or qualifying young person ‘normally lives’ with them.
There is no statutory definition of the phrase ‘normally lives’ so it should be given its ordinary meaning. Essentially, for the child to ‘normally live’ with the claimant, the child has to live there for the majority of the time, allowing for temporary and occasional absences.
Where there is shared responsibility for the child or a qualifying young person and it is not clear or cannot be agreed who has the main responsibility for that child / young person, the factors that the Tax Credit Office will normally take into account in making the decision are:
Other factors can be taken into account if significant.
Payment of child benefit is not relevant to tax credit status.
The child (or qualifying young person) is not treated as the responsibility of any person where any of the following applies:
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