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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Child Benefit Technical Manual: recent changes

Below are details of the amendments that were published on 7 January 2013 (see the update index for all updates).

Page Details of update
   
Index Insert Child Benefit High Income Charge under Payments
CBTM01020 Under Child Benefit subheading insert overview of High Income Child Benefit Charge. Under Guardian’s Allowance subheading insert reference to High Income Child Benefit Charge
CBTM03000 Additional references inserted for new pages CBTM03120, CBTM03130 and CBTM03140
CBTM03120 Insert new page regarding High Income Child Benefit Charge election
CBTM03130 Insert new page regarding High Income Child Benefit Charge revocation
CBTM03140 Insert new page regarding making an election or revocation because of the High Income Child Benefit Charge