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HMRC internal manual

Tax Credits Manual

Specialist areas - Complex: Complex cases - payment and accounting (Info)

The tax credits computer is unable to capture full details, or make an assessment, of the following claims

  • families with 18 or more children
  • polygamous or polyandrous marriages
  • tax credits customers entitled to Working Tax Credit (WTC) and receiving income-related Employment and Support Allowance (ESA)
  • complex cases
  • no fixed abode.

You must manually calculate the payment amounts and issue the correct payments to the customer.

You must complete a manual calculation giving details of the payments and the award calculations.

There is an Action Guide for this subject, select TCM0284340 to access it