•You can only make a new claim for child tax credit in very limited circumstances.

•Child tax credit (CTC) is paid to families with children or qualifying young people who have not claimed universal credit (UC).

•You do not have to have paid national insurance contributions to qualify.

•CTC is paid whether or not you or your partner are working.

•CTC does not count as income for income support, income-based jobseeker’s allowance, income-related employment and support allowance or pension credit purposes, and can be paid in addition to these benefits.

•CTC is administered and paid by HM Revenue and Customs.

•If you disagree with a CTC decision, you can apply for a mandatory reconsideration and then appeal if you are unhappy with the outcome (see Chapter 67).