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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 in receipt of Working Tax Credit

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case FThe qualifying young person claims and receives Working Tax Credit in their own right (whether alone or on a joint claim) shall be treated as not being the responsibility of any person.