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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Overview and Purpose: The purpose of Child Tax Credit (CTC)

Building on the foundation of universal Child Benefit, the CTC brings together income-related support for children and for 16-19 year olds in education or approved training into a single tax credit, payable to the main carer, most often the mother. Families can claim whether or not the adults are in work.