Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will amend his Department's official guidance to allow court-granted child arrangement orders to be used by HM Revenue and Customs as evidence of children's living arrangements when assessing applications for tax credits.

HM Revenue and Customs (HMRC) already accepts a court-granted child arrangement order as evidence when deciding who has main responsibility for a child but need to consider this alongside any other evidence provided before making a decision. HMRC has amended its guidance in the Tax Credits Technical Manual to refer to child arrangement orders.