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<p>Claimants were able to claim the higher rate of Child Tax Credits (CTC) by informing
HM Revenue and Customs (HMRC) of eligibility at the time an initial claim for or renewal
of CTC was made. Accompanying guidance provided details of the eligibility requirements
for this. In addition, claimants could call the relevant HMRC helpline at any time.
Between April 2011 and April 2014, the number of working families claiming the disabled
child element increased from 145,000 to 152,000, and has since risen to 169,000.</p><p>
</p><p>It is the claimants’ responsibility to inform HMRC of their eligibility to
the higher element of CTC. To help claimants claim the right amount, HMRC’s backup
practice is to take information from Department for Work and Pensions to automatically
update tax credit awards. However, for the period in question, this information sharing
process proved unreliable. Although legally HMRC are only required to backdate claims
for 31 days on receipt of a notification or claim, at the Autumn Statement, the Government
announced that HMRC would make corrections for this year for the customers it has
identified who have not claimed. Customers will receive a lump sum payment to reflect
entitlement since 6 April 2016, and an on-going higher award.</p><p> </p><p>A higher
level of CTC is awarded to parents of disabled children. The disabled child part of
CTC is worth up to £3,140 per year on top of the standard child element, and the severely
disabled element is an additional £1,275. The maximum amount a family receives is
dependent on their personal circumstances and household income.</p>
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