[holding answer 29 November 2007]: The child tax credit and working tax credit were introduced on 6 April 2003. HMRC currently hold records for tax credit claimants whether their claim has ceased or not, for making decisions on entitlement, administering payments; the recovery of overpayments and compliance purposes.
Records for Child Benefit claimants are deleted five years after the award of the youngest child in the family has ceased.