Guidance

Child Tax Credit: supporting guidance about changes to entitlement

Use this guidance to help you support clients with the Child Tax Credit changes from 6 April 2017, limiting the child element to 2 children.

• From: HM Revenue & Customs
• Published: 6 April 2017
• Last updated: 28 November 2018 — See all updates

Documents

Child Tax Credit 2 child limit - guidance for third parties supporting clients

PDF, 342 KB, 19 pages

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Details

From 6 April 2017, the individual child element of Child Tax Credit won’t be paid for the third or later children who are born on or after this date. There are exceptions to this rule, which are explained in this guidance.

Use this to help you when dealing with questions about the changes.

Published 6 April 2017
Last updated 28 November 2018 + show all updates

1. 28 November 2018

   The rules for claiming support for a maximum of 2 children have changed.

2. 6 April 2017

   First published.