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Contents

Official guidance
Tax Credits Technical Manual

TCTM01000 · Overview and Purpose

  • TCTM01001 · The purpose and structure of the TCTM
  • TCTM01002 · The overview of Child Tax Credit and Working Tax Credit
  • TCTM01003 · The purpose of Child Tax Credit (CTC)
  • TCTM01004 · The purpose of Working Tax Credit (WTC)
  • TCTM01005 · The purpose of CTC and WTC together
  • TCTM01006 · How to claim or get more information
  • TCTM01007 · Contacting us about this manual
  1. Overview and Purpose
  2. Overview and Purpose: The purpose of Child Tax Credit (CTC)

TCTM01003 | Overview and Purpose: The purpose of Child Tax Credit (CTC)

From HM Revenue & Customs · Tax Credits Technical Manual

Building on the foundation of Child Benefit, CTC brings together income-related support for children and for 16-19 year olds in full time non-advanced education or approved training into a single tax credit, payable to the main carer, most often the mother. Families can claim whether or not the adults are in work.

Tax credits have been replaced by Universal Credit. Customers can only get CTC if they are already getting tax credits.

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