Credits backdating


26-Oct-2017 01:37

The following two elements make up a CTC award: This element is included for each child on the claim born before 6 April 2017.For children born on or after 6 April 2017, a child element is only included if you are only claiming for less than two children – generally, if the child born on or after 6 April 2017 is the 3rd or subsequent child on the claim, no child element will be included for them unless one of the exceptions applies.If this rule applies to you, it is very important to check whether any of the exceptions apply because you could miss out on extra money.One family element is given per family where the claim includes a child or children born before 6 April 2017.From their 16th birthday they will be classed as a young person.See our 'Child tax credit for young people aged 16 or over' page for more details of when you can claim tax credits for a young person.

The distinction and terminology can be important because there are special benefit rules that only apply to 'refugees'.If the only child/children on the claim are born on or after 6 April 2017, the family element is no longer included.Back to the top This section of the site gives a brief overview of the basic conditions child tax credit.If Max and Maxine cannot agree between them, HMRC will apply the 'main responsibility test' – look at who takes main responsibility for Midge's welfare etc, applying the tests set out above – and decide accordingly.

Back to the top You can claim CTC for a child up until their 16th birthday.You can find out more about this in our universal credit section., or special guardianship order, or you have adopted the child, or (in Scotland) you are a kinship carer, you are treated as responsible for the child, even if the local authority is making you a discretionary payment, because the child is no longer being 'looked after' by the local authority.




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