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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Entitlement: CTC entitlement

Child or qualifying young person with a child of their own

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case DA qualifying young person, awarded CTC in respect of their own child cannot, at the same time, be included as a qualifying young person in a different claim.