Tax credits: HMRC manuals

Public access to tax credits guidance used internally by HM Revenue and Customs (HMRC).

Claimant compliance manual

Procedural and technical guidance relating to tax credits non-compliance, penalties and settlements.

Tax credit technical manual

A guide to the law relating to Child Tax Credits and Working Tax Credits. This includes entitlement, changes in circumstances and how HMRC makes payments.

Tax credits manual

How HMRC handles Child Tax Credit and Working Tax Credit cases.

Published 3 September 2015