Child Tax Credit is paid to the person registered as the carer of the child.
Only one household can get Child Tax Credit for a child.
If you share responsibility for a child and you can't agree who should claim you can both apply. The Tax Credit Office will decide for you.
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Child benefit is paid to a person responsible for a child. (You'll usually be responsible for a child if you live with them or you're paying towards looking after them.)
Only one person can get Child Benefit for a child.
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