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  • Transferring child tax credits to spouse

    Hello, Past two years, I have claiming 0 child benefit as my income went over £50K. But my wife is stay at home mother and I would like to ensure that while we can't claim the benefit itself she can get the child tax credit (assuming that is the right thing to do). I would like to know - 1. How do I transfer the benefits over to her (still claiming £0) 2. Back date/transfer child tax credits for last two years so it shows in her NI records?