There are two tax credits – child tax credit and working tax credit. You can claim one or both of them, depending on your household circumstances.
Working tax credit is paid to people who work and are on a low income – it does not matter whether you are an employee or self-employed, and you do not need to have children. Child tax credit is paid to people who have children. It is paid in addition to child benefit and you do not have to be working to get it.
Tax credits are administered by HM Revenue & Customs.
New Upper Tribunal decision (26 September 2016): CTC/1343/2015 - Meaning, in the context of a self-employed claimant, of 'in expectation of payment' / relationship between sections 16 and 18 of the Tax Credits Act 2002
New Upper Tribunal decision (7 September 2016): C1/14-15(TC)(T) - Whether, where childcare provider located outside the UK and does not fall within the defined categories in the tax credit regulations, the childcare can still be qualifying childcare for tax credit purposes.
New European Court judgment (6 July 2016): European Court of Justice finds indirect discrimination is justified in the UK right to reside test for child benefit and child tax credit