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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Payment - payment profile: Payment profile - recipients (Info)

The tax credits computer will establish who receives a tax credits award, whether it’s the customer or their appointee.

In a claim where there are two customers, the computer will establish which one of the customers is to be the recipient of the tax credit

  • Working Tax Credit (WTC) will be paid to the nominated main earner in the family
  • Child Tax Credit (CTC) will be paid to the nominated main carer in the family.

The childcare element of WTC is paid direct to the nominated main carer, along with CTC.

Each tax credit can be paid to separate customers but only to the nominated recipient. A payment profile will only be set up for the nominated recipient for each tax credit in the family.

A change of nominated recipient will be treated as a change of circumstances. Payment to the original recipient will be stopped and start to be paid to the new recipient.