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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: contents

  1. CCM18005
    What Are Child Benefit and Guardian’s Allowance
  2. CCM18010
    Who Receives Child Benefit
  3. CCM18012
    Qualifying Young Person in a relevant relationship
  4. CCM18015
    Rival claims
  5. CCM18017
    Child Benefit Higher rate
  6. CCM18025
    Definitions of a Child and Qualifying Young Person from April 2006
  7. CCM18030
    Definition of Full Time Education
  8. CCM18035
    Definition of Approved Training
  9. CCM18036
    Interruptions to relevant education or training
  10. CCM18037
    Extension period for 16 and 17 year olds
  11. CCM18038
    Qualifying Young Person terminal dates
  12. CCM18040
    Residence
  13. CCM18070
    Child Benefit (Lone Parent) (Child Benefit (LP))
  14. CCM18090
    Who Receives Guardian’s Allowance?
  15. CCM18110
    Entitlement When the Child or Qualifying Young Person dies
  16. CCM18120
    Whole Case Working and Stand Alone Child Benefit Reviews. What Is It?
  17. CCM18130
    Whole Case Tax Credit and Child Benefit/Guardian’s Allowance Compliance – Types of Cases Affected
  18. CCM18140
    Summary of the Tax Credits Enquiry Regime
  19. CCM18150
    Summary of Child Benefit Review Regime
  20. CCM18160
    Opening The Enquiry – Tax Credits and Child Benefit At Risk
  21. CCM18170
    Child Benefit Only At Risk
  22. CCM18180
    Information Powers
  23. CCM18190
    Information Provided – No Adjustment Required
  24. CCM18200
    Information Provided – No Child Benefit Adjustment Required
  25. CCM18210
    Information Provided – Adjustment to Tax Credits and Child Benefit
  26. CCM18220
    Options if Information Requested is Not Received
  27. CCM18230
    Making A Decision
  28. CCM18240
    Some But Not All Information Provided
  29. CCM18250
    No Information Supplied – Decision To Use Formal Information Powers
  30. CCM18260
    Information Powers – Failure to Comply With Notice
  31. CCM18280
    Appeals
  32. CCM18290
    Child Trust Fund – Eligibility
  33. CCM18300
    Child Trust Fund – Types of Child Benefit Intelligence Discovered in Claimant Compliance Centres which May Affect Eligibility to Child Trust Fund
  34. CCM18310
    Child Trust Fund – Action to be taken by Claimant Compliance Centres on Discovering Child Benefit Intelligence which May Affect Eligibility to Child Trust Fund
  35. CCM18320
    High Income Child Benefit Charge (HICBC)