Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Entitlement: CTC entitlement: Shared responsibility

The Child Tax Credit Regulations 2002, Reg. 3(1), Rule 3.

Where a child or qualifying young person can be said to normally live with more than one family, or it is unclear which family the child is living in and as a result more than one claim is made for the same child or qualifying young person. Those claimants making the competing claims may jointly elect which one of them satisfies the main responsibility test for the child or qualifying young person.

Facts that can be considered as indicating whether a claimant has the main responsibility for a child or qualifying young person when the claimants are trying to decide who has main responsibility include:

  • who the child or qualifying young person normally lives with and where they keep the majority of their belongings such as clothes, toys
  • who is responsible for the day to day spending for the child or qualifying young person such as buying clothes, food and providing pocket money
  • who the main contact is for school/college/nursery/childcare
  • who is responsible for the health care and hygiene of the child or qualifying young person such as making appointments with the doctor/dentist, doing the child or qualifying young person’s laundry
  • what is the registered address for contact for the school/college/nursery/child care, healthcare
  • who has legal custody of the child or qualifying young person
  • normally, a child or qualifying young person who is placed as a result of a Residence Order, a child arrangement order or a Special Guardianship Order, is considered the responsibility of the person named on that order.

 

This list is not exhaustive.