Line 30400 – Amount for an eligible dependant:
Situations where you cannot claim the amount for an eligible dependant

Note: Line 30400 was line 305 before tax year 2019.

Even if all of the conditions have been met, you cannot claim this amount if any of the following applies:


If you and another person had to make support payments for the child for 2021, claim this amount only if you and the other person(s) paying support agree that you will be the one making the claim.

For more information, see Guide P102, Support Payments.

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