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HMRC internal manual

Tax Credits Manual

Eligibility - entitlement: Child Tax Credit entitlement - payment (Info)

Child Tax Credit is paid to the main carer. ‘Main carer’ isn’t defined in the regulations, therefore the term is given its normal everyday meaning - that is, someone who is normally answerable for, or called to account for, the child or young person.

Dispute on main carer

Where two or more people are unable to agree on the main carer for the child or young person, the Board may determine who has the main care.