HMRC update guidance on tax credits, universal credit and the 2-child limit

Released 27 November 2018

HMRC have published new guidance on universal credit and updated existing tax credits guidance to reflect the two-child limit from 6 April 2017.

From 6 April 2017, there were 2 main changes to child tax credit. From this date, claimants will no longer receive:

the family element of child tax credit if there are no children on the claim who were born before 6 April 2017;

the child element of child tax credit for a third or later child born on or after 6 April 2017, unless one of the exceptions applies.

Similarly, universal credit will no longer pay an additional amount for a third or subsequent child born on or after 6 April 2017, unless special circumstances apply.

For further information, see:

2 child limit: claiming benefits for more than 2 children which provides information about the 2 child limit for claimants of universal credit.

Child Tax Credit: supporting guidance about changes to entitlement which explains about the child tax credit changes from 6 April 2017, limiting the child element to 2 children.

Child Tax Credit: support for a maximum of 2 children which explains about the policy to provide support for a maximum of 2 children and what to do if an exception applies.

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