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HMRC internal manual

Tax Credits Technical Manual

Overview and purpose: The overview of Child Tax Credit and Working Tax Credit

Child Tax Credit (CTC) and Working Tax Credit (WTC) provide a system of support to help families, tackle child poverty and make work pay. They separate support for adults from support for children in a family, while providing a common framework for assessing entitlement.

CTC and WTC replaced:

  • The Children’s Tax Credit;
  • Working Families’ Tax Credit;
  • Disabled Person’s Tax Credit;
  • The New Deal 50+ Employment Credit.

In October 2003, the Minimum Income Guarantee, MIG, was replaced by the Pension Credit. The Pension Credit provides the money for the adults previously provided by the MIG. CTC replaces the money for any children. And, since 2004, CTC replaced the money for children in all new claims for Income Support and income-based Jobseeker’s Allowance.