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HMRC internal manual

Tax Credits Technical Manual

Entitlement: CTC entitlement: Custodial sentence

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case C

A child or qualifying young person cannot be treated as part of the family if they have been found guilty of an offence and sentenced to a custodial sentence by the courts and that sentence is either of no fixed duration as it is:

  • For life,
  • Without limit of time,
  • Of detention during Her Majesty’s pleasure, or
  • In Northern Ireland, of detention during the pleasure of the Secretary of State,


  • It is for a fixed duration that is for a term or period of more than four months.