TCTM02203 - Entitlement: CTC entitlement: Competing claims ("main responsibility")
»Ê¹ÚÌåÓýapp Child Tax Credit Regulations 2002, Reg. 3(1), Rule 2.
If two or more people make separate claims (that is, not a single joint claim made by a couple) for CTC in respect of a child or qualifying young person, only one claimant can be treated as responsible for that child or qualifying young person for tax credits purposes.
»Ê¹ÚÌåÓýapp child or qualifying young person will be treated as the responsibility of whichever of them has “main responsibilityâ€�.
“Main� responsibility is not defined in the regulations therefore the term is given its normal everyday meaning - someone who is normally answerable for, or called to account for, the child or qualifying young person.