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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Entitlement: CTC entitlement: Disputes in responsibility

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

Where two or more people are unable to agree on who has main responsibility for a child or qualifying young person, the Commissioners for HM Revenue & Customs may determine who has the main responsibility based on the information available to them at the time of the decision.

Facts that can be considered as indicating whether a claimant has the main responsibility for a child when the Commissioners for HM Revenue & Customs 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/childcare, 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 Oder, a child arrangement order or a Special Guardianship Order, is considered he responsibility of the person named on that order.

 

This list is not exhaustive.

When deciding main responsibility for a child or qualifying young person, the fact that someone receives Child Benefit for that child or qualifying young person must not be considered.