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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Claims: capture (D-K): family change of circumstances - claim received after (Info)

When a new claim for Child Tax Credit (CTC) is made following a family breakdown, the computer will automatically backdate the new claim. This will result in a verification failure, as the child or customer will be included in more than one claim.

To prevent a verification failure being created, follow the guidance in TCM0044040.

Note: This doesn’t apply to claims that have been incorrectly terminated.