Recipient Of Tax Credits (Info)

The computer will establish who receives a tax credits award, whether it is the claimant or their appointee.

In a claim where there are two claimants, the computer will establish which one of the claimants is to be the recipient of the tax credit

• Working Tax Credit ( WTC) will be paid to the nominated main earner in the family

And

• Child Tax Credit ( CTC) will be paid to the nominated main carer in the family

The child care element which is a part of Working Tax Credit WTC is paid direct to the nominated main carer along with CTC.

Each tax credit can be paid to separate claimants, but only to the nominated recipient. A payment profile will only be set up for the nominated recipient for each tax credit in the family.

A change of nominated recipient will be treated as a change of circumstances. Payment to the original recipient will be stopped and start to be paid to the new recipient.