• ↓

• Tax Credits
  • Legislation and case law
    • Statutes
    • Statutory instruments
      • Main SIs
      • Up-rating and amending
    • Case law
      • Upper Tribunal decisions
        • Upper Tribunal tax credits decisions (chronological)
        • Upper Tribunal tax credits decisions (by topic)
      • Judgments of the higher courts
  • Guidance
    • What does the law mean?
      • Tax Credits Manuals
      • Codes of practice
      • Tax Credits leaflets
        • Current leaflets
        • Archived leaflets
      • Forms, notices and checklists
        • Current forms, notices and checklists
        • Archived forms, notices and checklists
    • How do tax credits work?
      • Disability elements
      • Renewals
      • Overpayments and underpayments
      • Understanding the disregards
      • National Insurance Credits
    • How to deal with HMRC
      • Acting on behalf of someone else
        • Intermediaries
        • Agents
        • Appointees
      • Contacting HMRC about tax credits
      • Obtaining information held by HMRC about a client
      • Challenging overpayments
      • Appeals
        • Appealable decisions
        • Starting an appeal
        • Official error
      • Disputes
      • Dealing with mistake and fraud
        • Examinations
        • Enquiries
        • Penalties and interest
        • Discovery
        • Fraud
      • Dealing with overpayment debt
        • Tax Credits: DWP/DfC and tax credits debt
      • Expected HMRC standards
        • HMRC Charter
        • Extra support service
      • Making a complaint
        • HMRC complaints
        • Adjudicator
        • Judicial Review
        • Ombudsman
  • Policy
    • Research and reports
      • Where it all started
      • HMRC Research Reports
      • Adjudicator’s Office and Ombudsman’s reports
      • Other Government research and reports
    • Public consultations
    • Policy
  • Resources
    • Specialist resources
    • Archived material
      • Tax credits and coronavirus
        • £500 payment for working households on tax credits
      • The annual cycle
        • Claims starting
        • Claims changing
        • Claims finishing
        • Critical dates
      • Calculating tax credits
      • Who can claim?
      • Making a claim
        • How to claim
        • Backdating
        • Protective claims
      • Entitlement
        • WTC elements
        • CTC elements
        • 2 child limit policy
      • Payments
      • What is income
        • The four steps
        • Disregarded income
        • Calculating tax credits income
        • Employment income
        • Pension income
        • Income from self-employment (or trading income)
        • Social security income
        • Student income
        • Investment income
        • Property income
        • Foreign income
        • Notional income
        • Miscellaneous income
      • Real Time Information and tax credits
      • Changes of circumstances
        • Changes that must be reported to HMRC
        • Bereavement
        • Other changes
        • How to notify changes
      • Understanding childcare
        • Who can claim
        • Calculating costs
      • Understanding couples
      • Understanding self-employment
      • Special circumstances
        • Foster carers
        • Domestic violence
      • Rates and tables
• Universal Credit
  • Legislation and case law
    • Primary Legislation
    • Secondary Legislation
      • Main Regulations as enacted
      • Miscellaneous and Consequential Amendment Regulations
      • Commencement Orders
      • Regulations relating to passported benefits
    • Northern Ireland
    • Scotland
    • Case law
  • Guidance
    • Who can claim Universal Credit
      • Roll-out timetable (GB)
      • Current eligibility to claim
      • Live service
      • Tax credits and UC
      • Pensioners
      • Northern Ireland
    • Existing tax credit claimants
      • Making a universal credit claim
      • Changes of circumstances
      • Managed migration
        • Managed migration process
        • Managed migration roll-out schedule
        • Transitional Protection
        • Calculating the transitional element
        • Notices and letters
        • Help and Support
      • Finalising tax credit claims
      • Tax credit debt
    • Entitlement to Universal credit
      • Claim conditions
      • Claimant commitment
      • Work conditions
      • Rates
      • Calculating universal credit
      • Elements
        • 2-child limit
      • What is income for UC?
      • Capital rules
      • Self-employment
        • What counts as self-employment for UC?
        • Calculating income from self-employment
        • Surplus earnings and losses
        • Reporting income from self-employment
        • Gainful self-employment
        • Minimum income floor
        • Companies
        • Summary of differences between tax credits and UC
        • Legislation and guidance on self-employment
      • Passported benefits
      • Benefit cap
      • Transitional protection
      • RTI and Universal Credit
      • Payments
    • Leaflets and factsheets
    • Adviser guidance
  • Policy
    • Policy changes
    • Background to universal credit
    • Research and reports
    • Universal credit statistics
    • Universal credit consultations
    • Evaluation of universal credit
  • Resources
    • External commentary
    • Local Council Tax / Rates
• National Minimum Wage
  • Legislation and case law
    • Statutes
      • Original
      • Consolidated
    • Statutory instruments
      • Original
      • Amending
  • Guidance
    • What does the law mean?
    • How does National Minimum and National Living Wage work?
    • How much is the National Minimum Wage?
      • Rates over the years
      • Calculators
    • How to deal with HMRC
  • Policy
    • Low Pay Commission reports
    • Public statistics
    • Public consultations
  • Resources
• Child Benefit
  • legislation and case law
    • Statutes
      • Original
      • Consolidated
    • Statutory instruments
      • Original
      • Uprating and amending
    • Case law
      • Upper Tribunal decisions
      • Judgments of the higher courts
  • Guidance
    • What does the law mean?
      • Government websites
      • HMRC Manuals
      • Current leaflets
      • External commentary
    • How do child benefit and guardian’s allowance work?
      • Qualifying for child benefit and guardian’s allowance
      • Forms, notices and checklists
      • Making a claim
      • Changes of circumstances
      • High Income Child Benefit Charge
      • Overpayments
    • How much can your client get?
      • Rates and tables
      • Payment information
      • National Insurance credits
    • How to deal with HMRC
      • Acting on behalf of someone else
        • Intermediaries
        • Agents
        • Appointees
      • Contacting HMRC
      • Obtaining information held by HMRC
      • Submitting an appeal
      • Expected HMRC standards
        • HMRC Charter
        • Extra support service
      • Making a complaint
  • Policy
    • Where it all started
    • Research and reports
    • Public statistics
    • Public consultations
    • Policy changes
    • Government Committees
• Tax-free childcare
  • Legislation and case law
    • Statutes
    • Statutory instruments
  • Guidance
    • Who can claim?
      • Who is an eligible person?
      • Eligibility conditions
        • Responsibility for the child
        • Being in the UK
        • Paid work
        • 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
        • Reconfirmation process
        • Closing an account
        • Backdating
      • Managing a Tax-Free Childcare account
        • Paying into an account
        • Paying for childcare
    • Tax-Free Childcare and other childcare support
      • Employer supported childcare
      • Free childcare
      • Other childcare schemes
    • Dealing with HMRC
      • HMRC guidance and information
  • Policy
    • Scheme background
    • Public Consultations
• Blog

• legislation and case law
• Guidance
• Policy

• Where it all started
• Research and reports
• Public statistics
• Public consultations
• Policy changes
• Government Committees

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 and studies as well as links to child benefit statistics published by HMRC and others. 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 and discussions of child benefit by various Government committees.

Last reviewed/updated 2 August 2021

LEGAL NOTICE: The content on this site is subject to a disclaimer and a copyright notice. Your continued use of revenuebenefits indicates your consent to our use of cookies. Please read our privacy policy, about the use we make of the information you provide to us.
Web design by MID