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• Tax Credits
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        • Upper Tribunal tax credits decisions (chronological)
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      • Tax credits and coronavirus
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      • Calculating tax credits
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        • 2 child limit policy
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      • Real Time Information and tax credits
      • Changes of circumstances
        • Changes that must be reported to HMRC
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        • How to notify changes
      • Understanding childcare
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• Universal Credit
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• National Minimum Wage
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      • Rates over the years
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• Child Benefit
  • legislation and case law
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      • Qualifying for child benefit and guardian’s allowance
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      • Making a complaint
  • Policy
    • Where it all started
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• Tax-free childcare
  • Legislation and case law
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    • Who can claim?
      • Who is an eligible person?
      • Eligibility conditions
        • Responsibility for the child
        • Being in the UK
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        • Other benefits and childcare support
      • Declarations of eligibility
      • Qualifying children
    • How does Tax-Free Childcare work?
      • How much is Tax-Free Childcare worth?
      • What are qualifying childcare costs?
      • Entitlement periods
      • Making a claim
        • Opening an account
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        • Paying into an account
        • Paying for childcare
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    • Dealing with HMRC
      • HMRC guidance and information
  • Policy
    • Scheme background
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• Blog

• legislation and case law
• Guidance
• Policy

• Where it all started
• Research and reports
• Policy changes

Child Benefit and Guardian's Allowance: Policy

This section of the website covers child benefit policy issues.

In this section you will find links to child benefit research reports. You will also find the history of the child benefit system including its predecessors family allowances and child tax allowances.

We have also included links to child benefit consultations.

Last reviewed/updated 11 May 2025

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