LITRG is part of the Chartered Institute of Taxation, which is an educational charity. Since 1998, LITRG has been working to improve the policy and processes of the tax, and associated welfare systems, for the benefit of those who are least able to pay for professional advice. 

LITRG is an initiative of the Chartered Institute of Taxation, which is an educational charity. Since 1998, LITRG has been working to improve the policy and processes of the tax, and associated welfare systems, for the benefit of those who are least able to pay for professional advice.We are not ...

Child tax credit can be claimed for a child or qualifying young person. There are specific rules and age limits which cover claiming child tax credit for children once they turn 16. There is more information about the general rules for child tax credit on our child tax credit page.

From 6 April 2017, a two child limit policy was introduced to child tax credit which limits the amount of child tax credit awards. This page explains how the policy works and the exceptions.

The tax credits system closed on 5 April 2025, so no tax credit awards will continue after that date. Most people will have been invited to claim either universal credit or pension credit. Some people may still need to finalise their 2024/25 tax credit claim after 6 April 2025 and this page ...

Tax credits are worked out using yearly rates and yearly income figures. We explain how disregards work, which year’s income is used, what to do if the estimate is wrong and what to do when your income changes.