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<p>For both Child Benefit and Child Tax Credit (CTC), the law provides for one person
– the person mainly responsible for the child – to receive the payments.</p><p> </p><p>Where
parents separate, it is possible for them to jointly agree for Child Benefit to be
paid to one parent and CTC to the other, or for one of them to claim both payments
and then pay an agreed proportion to the other parent.</p><p> </p><p>Where parents
cannot agree who should receive Child Benefit and CTC and make rival claims, the decision
about who is entitled to such support is taken by HM Revenue & Customs who consider
all the facts in relation to each parent’s circumstances, based on the information
provided by both parents. Entitlement will be awarded to the parent who appears to
bear the greater responsibility of care.</p><p> </p>
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