Child Tax Credit: supporting guidance about changes to entitlement

Use this guidance to help you support clients with the Child Tax Credit changes from 6 April 2017, limiting the child element to 2 children.



From 6 April 2017, the individual child element of Child Tax Credit won’t be paid for the third or later children who are born on or after this date. There are exceptions to this rule, which are explained in this guidance.

Use this to help you when dealing with questions about the changes.

Published 6 April 2017