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HMRC internal manual

Tax Credits Technical Manual

Adoption Exception

Tax Credits Act 2002, Section (3B)

The Child Tax Credit Regulations 2002, Reg.11.(1)(a)(b)(2)(a)(b)(c)

 

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

 

A child or young person ‘A’ will receive an individual child element if they are the third or subsequent child and they have been

 

  • Placed for adoption with the claimant or either or both of the joint claimants
    or
  • Adopted by the claimant, or either or both of the joint claimants, in accordance with the

 

  • Adoption and Children Act 2002 (for England and Wales)
  • Adoption and Children (Scotland) Act 2007
    or
  • Adoption (Northern Ireland) Order 1987

 

Note: CTC child responsibility criteria must be satisfied before the ‘placed for adoption’ exception can be considered. TCTM02211 - Entitlement: CTC entitlement: care and adoption and TCTM02202 - Entitlement: CTC entitlement: normally lives with you

 

This exception does not apply if

 

  • The claimant or at least one of the joint claimants  

    • Was a step-parent of ‘A’ immediately prior to the adoption
      or
    • Has been a parent of ‘A’ (other than by adoption) at any time

 

  • The adoption order was made as a Convention adoption order within the meaning of

 

  • Section 144 of the 2002 Act
  • Section 119(1) of the 2007 Act
     

          or

  • Article 2(2) of the 1987 Order

    or

 

  • Prior to the adoption, ‘A’ was adopted by the claimant, or either or both of the joint claimants, under the law of any country or territory outside the British Islands