Presumably either the parents or HRMC have decided to allocate CHB and CTC this way. The problem with this is that he can't be treated as a single parent for IS, nor have the child included in his applicable amount for HB, unless he gets CHB (Reg.15, IS Regs, Reg.20, HB Regs).
Is their any scope for reversing this choice by consent? Mother could claim CTC if dad withdraws his claim, while he gets CHB on the same terms. She will get more as CTC is higher than CHB. He will probably get full HB and more than make up the loss. The problem with this might be that if she were on IS she could need the CHB to qualify as single parent as well - so it will depend on her circumstances. Might be worth investigating though.
Richard Atkinson
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