"Facts that can be considered as indicating whether a claimant has the main responsibility for a child or qualifying young person when the claimants are trying to decide who has main responsibility include:
who the child or qualifying young person normally lives with and where they keep the majority of their belongings such as clothes, toys
who is responsible for the day to day spending for the child or qualifying young person such as buying clothes, food and providing pocket money
who the main contact is for school/college/nursery/childcare
who is responsible for the health care and hygiene of the child or qualifying young person such as making appointments with the doctor/dentist, doing the child or qualifying young person's laundry
what is the registered address for contact for the school/college/nursery/child care, healthcare
who has legal custody of the child or qualifying young person." <a class="break-all" href="http://www.hmrc.gov.uk/manuals/tctmanual/tctm02204.htm" rel="nofollow" target="_blank">here</a>
"The Child Tax Credit Regulations 2002, Reg. 3(1), Rule 3.
Where two or more people are unable to agree on who has main responsibility for a child or qualifying young person, the Commissioners for HM Revenue & Customs may determine who has the main responsibility based on the information available to them at the time of the decision.
Facts that can be considered as indicating whether a claimant has the main responsibility for a child when the Commissioners for HM Revenue & Customs are trying to decide who has main responsibility include:
who the child or qualifying young person normally lives with and where they keep the majority of their belongings such as clothes, toys
who is responsible for the day to day spending for the child or qualifying young person such as buying clothes, food and providing pocket money
who the main contact is for school/college/nursery/childcare
who is responsible for the health care and hygiene of the child or qualifying young person such as making appointments with the doctor/dentist, doing the child or qualifying young person's laundry
what is the registered address for contact for the school/college/nursery/childcare, healthcare
who has legal custody of the child or qualifying young person.
This list is not exhaustive.
When deciding main responsibility for a child or qualifying young person, the fact that someone receives Child Benefit for that child or qualifying young person must not be considered. here