a client has come in following separation. She has child with ex partner who has a 50/50 shared residence arrangement.

She wants to know whther its possible for parent A to claim the CB, whilst parent B claims the CTC on the basis that the child in normally resident with either parent. Arrangements re clothes, toys, cost are split

The child has a bedroom at both properties and a full set of clothes and toys etc

What do people think?

Yes - there should be no problem

They will both have sifficient responsibility for either to claim CB and they can 'jointly elect' which one is entitled to CTC under Reg 3 Rule 3 of Child Tax Credit Regs

Tony