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Official guidance
Tax Credits Technical Manual

TCTM02210 · Entitlement: CTC entitlement: circumstances in which a person is not treated as responsible for a child or qualifying young person

  • TCTM02211 · Entitlement: CTC entitlement: care and adoption
  • TCTM02212 · Entitlement: CTC entitlement: Custodial sentence
  • TCTM02213 · Entitlement: CTC entitlement:
  • TCTM02214 · Entitlement: CTC entitlement: Qualifying young person in receipt of Incapacity Benefit or Employment and Support Allowance
  • TCTM02215 · Entitlement: CTC entitlement: Qualifying young person in receipt of Working Tax Credit
  • TCTM02216 · Entitlement: CTC entitlement: Qualifying young person lives with their partner
  • TCTM02217 · Entitlement: CTC entitlement: Responsible person lives with a qualifying young person as partners
  • TCTM02218 · Entitlement: CTC entitlement: Long-term residential accommodation
  1. Entitlement: CTC entitlement: circumstances in which a person is not treated as responsible for a child or qualifying young person: contents
  2. Entitlement: CTC entitlement:

TCTM02213 | Entitlement: CTC entitlement:

From HM Revenue & Customs · Tax Credits Technical Manual

Qualifying young person with a child of their own

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case D

A qualifying young person shall be treated as not being the responsibility of any person during any period in which the qualifying young person is awarded CTC in his or her own right in respect of their own child.

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