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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Overview: Background


In his 2000 Budget, the Chancellor announced his intention to introduce Child Tax Credit for families with children and a Working Tax Credit for low-income workers. Tax credits became available in April 2003. They have replaced the support previously available through the Children’s Tax Credit, Working Families’ Tax Credit, Disabled Person’s Tax Credit, and from April 2004 the child elements of Income Support (IS), Income-based Jobseeker’s Allowance (JSA/IB) and Minimum Income Guarantee (MIG).