We are pleased to publish our latest position paper, on self assessment late filing penalties. 

We are pleased to publish our position paper setting out how the experience of the tax system for online traders can be improved following the increased use of online platforms such as eBay, Uber and Deliveroo. 

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.

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.