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HMRC internal manual

Tax Credits Technical Manual

Multiple Births Exception

Tax Credits Act 2002, Section (3B)

The Child Tax Credit Regulations 2002, Reg. 10.

 

Note: Please make sure you have read TCTM02283 before reading any further.

 

A child or young person - ‘A’, born on or after 6 April 2017, will receive an individual child element if ‘A’ is the third or subsequent child and

 

  • The claimant, or at least one of the joint claimants, is a parent but not an adoptive parent of ‘A’  

    and

     

  • ‘A’ was one of two or more children, born as a result of the same pregnancy

 

and

 

  • The claimant, or either or both of the joint claimants, is or are responsible for at least two of the children or qualifying young person’s born as a result of the same pregnancy
      and

     

  • ‘A’ is not first in the order of those children or young persons, as determined by HMRC in accordance with TCTM02283

 

Example: Claimant has 2 children born before 6 April 2017. Claimant has twins born on or after 6 April 2017. Claimant can claim and be paid CTC for one of the twins (the fourth child in order) as an exception.