1. What is child tax credit
Child tax credit (CTC) is a payment made to people with children. It is administered by HM Revenue and Customs and paid whether you are working or not working. Full-time and part-time students with children are eligible. You get a higher amount if you have a child with a disability. The amount of CTC depends on your income in the tax year.
Note: you cannot make a new claim for CTC, as it is in the process of being replaced by universal credit. If you already get CTC, you can add working tax credit to your award and vice versa.