• Child Benefit is a regular payment which can be claimed by anyone bringing up children (this can mean your own children, or someone else’s children so long as you are responsible for looking after them).
• The child must be under 16, or under 19 and in full-time education (not higher education). There are also certain circumstances under which Child Benefit may be payable for young people up to the age of 20; for more details see HM Revenue and Customs Child Benefit pages or Directgov
• Child Benefit is not dependant on income or savings and is currently ₤20 a week for the eldest child and ₤13.20 a week for each additional child.

Tax credits are payments from the government to help with everyday costs. If you're responsible for at least one child or young person who normally lives with you, you may be eligible for Child Tax Credit (CTC). If you work, but earn low wages, you may be eligible for Working Tax Credit (WTC) whether or not you are responsible for any children.

There are a number of factors which decide whether you are entitled to claim Child Benefit or Tax Credits, and your individual circumstances will need to be taken into account by HM Revenue and Customs when they decide on any claims. In general however eligibility depends on the following:

- Responsibility for children. To claim Child Benefit or Child Tax Credit (CTC) you must be responsible for at least one child or qualifying young person. In general the child should normally live with you but in some cases you may be able to claim Child Benefit even if your child lives in another part of the EEA. If your child is disabled you may be able to claim a higher rate of CTC. If you are not responsible for children you may qualify for Working Tax Credit if your income is low.

- Ordinarily resident. To claim Child Benefit or Tax Credits you must be ordinarily resident in the UK. There are a number of different factors which affect this, such as the time that you plan to stay in the UK and your personal circumstances. For example, if you plan to settle in the UK as part of the regular order of your life for the time being, you can be considered to be ordinarily resident. Your residence status will be determined on a case by case fashion by HM Revenue and Customs. For more information about residency you can read the IR20 Booklet from HM Revenue and Customs.
 
- Nationality, immigration status and right to reside.

• EEA and Swiss nationals are not classed as ‘subject to immigration control’ in the UK.  However, in order to be entitled to Child Benefit and to Child Tax Credit, they need to have a right to reside in the UK.
• Nationals from the A8 countries (The Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia and Slovenia) who are employed in the UK may need to register their employment with the Home Office Worker Registration Scheme in order to have the right to reside in the UK. The right to reside condition does not apply to Working Tax Credit.
• Bulgarian and Romanian nationals need special permission to work in the UK (unless they are self-employed or a student), either through an accession worker card or a registration certificate (for highly skilled workers), and their right to reside may depend on the possession of this.
• Third country nationals. If you are from outside the EEA and Switzerland you will normally only be entitled to Child Benefit and Tax Credits if your immigration status does not include the condition ‘has no recourse to public funds’. There are exceptions to this, as some countries have agreements with the UK about benefits and social security. You can check whether an agreement exists which will affect you at the Department of Work and Pensions website, or by contacting HM Revenue and Customs for queries about Child Benefit or Tax Credits.

- Income (only for WTC/CTC). Tax credits (WTC/CTC) are means-tested, which means that your family income must be below a threshold amount to qualify for any tax credits. Child Benefit is not means tested.
 
- Child care provider (only for WTC). To claim for the childcare element of WTC your child(ren) must be looked after by an approved or registered childcare provider.

For more information on whether you will be eligible for Child Benefit or Tax Credits, visit the HM Revenue and Customs site. You can also download a leaflet about Child Benefit if you are coming from abroad.

Child benefit
To claim Child Benefit you must fill in a form, and this can be done online. However, you will normally need your National Insurance number. To find out about how to get a National Insurance number, visit our section on social security.

You will probably also be asked for extra details because you are coming into the system from abroad, and in particular you will need details of any other child benefit which you received prior to coming to the UK. Ensure that you have the reference number of the benefit, the address of the benefit agency and the details of the last payment.

Tax Credits
You only need to fill in one form for both Working Tax Credit and Child Tax Credit. The online form is not currently available but you can request a form over the telephone or from your local tax office. To fill in the form you will normally need your National Insurance number and your Child Benefit Reference number. If you do not have these, please contact HM Revenue and Customs for advice. Tax Credits can normally only be backdated by three months. For more information, and for contact details, visit the Tax Credits website.

- The Child Trust Fund is a long-term savings and investment account designed to help parents save for their child’s future
- The government gives parents of eligible children a voucher for ₤250 which must be put into a Child Trust Fund
- Parents and other relatives or friends are encouraged to contribute further to the account in order to give the child a financial head-start.
- The money is tax free and in the child’s name, and can only be accessed by the child on, or after their 18th birthday.
- If you subsequently move abroad the Child Trust Fund can still be kept and you can still invest money in it. Your child will be able to access the money when they turn 18.

To be eligible the child must be:

• Born on, or after, 1 September 2002
• Living in the UK
• Eligible for child benefit
• Not subject to immigration control  

- If your child is eligible for the Child Trust Fund, you should receive the ₤250 voucher automatically, a few weeks after you have been awarded Child Benefit.

To find out more, visit the Child Trust Fund website.