11 February 2012
This information applies to England, Wales, Scotland and Northern Ireland
Working Tax Credit and Child Tax Credit are benefits which are paid by HM Revenue and Customs (HMRC). Most other benefits are dealt with by the Department for Work and Pensions.
Child Tax Credit is available to people responsible for a child or young person, who have income below a certain amount. The amount you get will depend on how many children you have, and whether they have any disabilities. Child Tax Credit is available whether or not you are in work and is paid to the main carer in a household, usually straight into a nominated bank account.
Working Tax Credit is a payment to top up earnings of people working on low incomes, including those that do not have children. Extra amounts are payable if you have a disability, if you work 30 hours or more a week, and where you have childcare costs. Working Tax Credit is paid directly into a nominated bank account. Payments made for childcare costs are paid direct to the main carer.
Tax credits are usually paid for a year, from April to April. If you’re making a new claim for tax credits, your payments will usually run from the date of your claim to the end of the tax year. For example, if you make a claim on 10 November 2009, your payments will be worked out from that date until 5 April 2010.
The amount of tax credits you get may change if your circumstances change during the year, for example, you have another child. If you are a member of a couple who live together, you must make a joint claim. You claim both tax credits on the same form. Claims can only be backdated three months, so you should claim as soon as you can.
To find out more about Working Tax Credit, see Benefits and tax credits for people in work.
To find out more about Child Tax Credit, see Benefits for families and children.
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