The child tax credit has been designed to help lower income families with children. Credits are available to families with low to moderate income. Child tax credit is paid directly to the main carer in the family either weekly or monthly and is usually paid directly to a designated bank or building society account. The working tax credit assists taxpayers on low incomes by providing top-up payments. The rules for claiming working tax credits are complex.The deadline for renewing claims was 31 July 2016. However claimants who estimated their income when they renewed their claim should have provided their actual income to the tax credit office by 31 January 2017. This will ensure that they get paid what they are entitled to for the coming tax year – starting on 6 April 2017 and that they were paid the right amount in the last tax year – ending on 5 April 2016.Claimants must also inform HMRC of any changes in circumstances not already reported during the year such as certain changes in working hours, different childcare costs or changes in pay. The income rise disregard for tax credits was reduced to £2,500 from April 2016. The income fall disregard remained unchanged at £2,500. The deadline for reporting most of these changes is 30 days and fines can be levied for late notification.