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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Payments of Tax Credits: Who is paid?

CTC and child care elements of WTC

Tax Credits Act 2002, section 24

Tax Credits (Payment by the Commissioners) Regulations 2002, Reg 3

The CTC elements and any childcare element of WTC are to be paid by the Commissioners for HM Revenue & Customs direct to the person who is the main carer for the children or qualifying young persons.

Single claims

In an award made under a single claim, the claimant will always will be the main carer

Joint claims

In an award made under a joint claim made by a couple who live together at the same address, the joint claimants can indicate which of them is the main carer. If they do not or cannot decide which of them is the main carer then the Commissioners for HM Revenue & Customs will decide which of them is the main carer and will pay the CTC and any childcare element of WTC to that person.

In an award made under a joint claim where the couple do not live at the same address, or where one member of the couple is temporarily absent from the address where they live together, the Commissioners for HM Revenue & Customs must pay whichever of them it considers to be the main carer.

WTC (apart from the childcare element)

Tax Credits Act 2002, section 24

Tax Credits (Payment by the Commissioners) Regulations 2002, Reg 4

Single claims

In an award made under a single claim, any WTC payable will be paid to the claimant.

Joint claims

In an award made under a joint claim where only one member of the couple is working, WTC is to be paid to the working member of the couple.

In an award made under a joint claim where both members of the couple are in qualifying remunerative work, they must decide between themselves which of them is to receive the WTC. If they do not or cannot decide, the Commissioners for HM Revenue & Customs will decide which of them will receive the WTC