Responsibility for a child
You can only claim Child Tax Credit for children you’re responsible for.
You’re usually responsible for a child if:
- they live with you all the time
- they normally live with you and you’re the main carer
- they keep their toys and clothes at your home
- you pay for their meals and give them pocket money
- they live in anEEA country or Switzerlandbut are financially dependent on you
If you share responsibility for a child and you cannot agree who should claim you can both apply.HMRCwill decide for you.
If you adopted or fostered a child
You can claim for an adopted or fostered child if you’re not getting money from your local council (Health and Social Services Board in Northern Ireland). If you do get money,call
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