1. What is child tax credit

Child tax credit (CTC) is a payment made to people with children. It is administered by HMRC 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, because it is in the process of being replaced by universal credit (UC). If you already get CTC, you can add working tax credit to your award and vice versa. If you already get CTC, the government plans to transfer you to UC and end all tax credits awards by April 2025.