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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax Credits Manual: recent changes

Below are details of the amendments that were published on 1 April 2011
(use the update index for all updates).

| Section | Details of update | || | TCM0034300 | Signals history (child signals only) - correcting effective date (AG).
Amended guidance. Amendment at step 5.
  | | TCM0042020 | Age-related WTC eligibility (Info).
Amended guidance.
  | | TCM0042240 | Effective date of a change of circumstances (Info).
Amended guidance.
  | | TCM0044060 | Income changes.
Amended guidance. Amendments to notes in step 11.
  | | TCM0064260 | Intelligent Manual Capture - information capture (AG).
Amended guidance. Team and MU references changed to ‘International Claims’.
  | | TCM0064280 | Intelligent Manual Capture - information processing (AG).
Amended guidance. Team and MU references changed to ‘International Claims’.
  | | TCM0078560 | Verification Failures work list - Rule 9/10/11 - No PC, IS, JSA or ESA entitlement.
Amended guidance. New step 23. All subsequent steps renumbered. New ‘If statement’ added to end of step 24.
  | | TCM0112020 | Childcare element of WTC (Introduction).
Amended guidance. Taper rates in final paragraph amended.
  | | TCM0114020 | Child Tax Credit entitlement - elements (Info).
Amended guidance. References to ‘baby element’ deleted.
  | | TCM0114120 | Working Tax Credit entitlement (Info).
Amended guidance.
  | | TCM0126040 | Employed earners (Info).
Amended guidance. New note and other amendments added to first paragraph.
  | | TCM0126080 | More than one employment (Info).
Amended guidance.
  | | TCM0126200 | Remunerative work - general (Info).
Amended guidance. ‘Notes’ added and reference to ‘60 or older’ criteria added.
  | | TCM0126320 | Working for 16 hours or more weekly (Info).
Amended guidance.
  | | TCM0132280 | Award calculation stage 3e - Income greater than taper start point (Info).
Amended guidance. Taper rates amended.
  | | TCM0132380 | Income limits - calculation (Info).
Amended guidance.
  | | TCM0132420 | Rates and thresholds (Info).
Amended guidance. 2011-2012 rates and thresholds added. Notes deleted from 2010-2011 rates and thresholds.
  | | TCM0168020 | Standardised Messages - P - Payments (codes from PA to PM).
New message at PC20.
  | | TCM0168040 | Standardised Messages - P - Payments (codes from PN to PZ).
New messages at PP12 to PP16.
  | | TCM0172080 | Standardised Messages - S - Renewals (codes from ST to SZ).
Amended guidance. New message SW28. Amended messages SX05, SX15.
  | | TCM0184140 | Notices - re-issue.
Amended guidance. Amendments relating to award notices made to Background and steps 1, 5 and 9. Previous step 10 deleted and other steps and links renumbered as a result.
  | | TCM0184160 | RLS items (Info).
Amended guidance. Amendments relating to award notices made to last two paragraphs.
  | | TCM0184180 | RLS items: undelivered notices (AG).
Amended guidance. Amendments relating to award notices made to steps 3, 4 and 5. Previous steps 6 and 7 deleted.
  | | TCM0202060 | Exemption certificate - health costs (Info).
Amended guidance. 2011-2012 earnings threshold added.
  | | TCM0202080 | Exemption certificate - health costs (AG).
Amended guidance. 2011-2012 earnings threshold added at step 5.
  | | TCM0204020 | Healthy Start vouchers (Info).
Amended guidance. 2011-2012 earnings threshold added.
  | | TCM0204040 | Healthy Start vouchers (AG).
Amended guidance. 2011-2012 earnings threshold added at steps 5 and 8.
  | | TCM0216100 | Manually adjusting payments to avoid hardship - TCO only (Info).
Amended guidance. References to ‘baby element’ deleted.
  | | TCM0216140 | Manually adjusting payments to avoid hardship (cases automatically restricted after 29/06/07) - TCO only (Info).
Amended guidance. References to ‘baby element’ deleted.
  | | TCM0220040 | Manual payment - BF maintenance - Pre-payment checklist (AG).
Amended guidance. New ‘Notes’ added at steps 6 and 9.
  | | TCM0220060 | Manual payment - BF maintenance - user requested payments.
Amended guidance. Replaces ‘Manual payment - BF maintenance (Info)’ and ‘Manual payment - BF maintenance - user-requested payments (AG)’.
  | | TCM0220080 | Manual payment - calculating and scheduling payments.
Amended guidance. Replaces ‘Manual payment - calculating and scheduling payments (Info & AG)’.
  | | TCM0220120 | Manual payment - calculating and scheduling payments - Manual Payments Team only.
Amended guidance. Replaces ‘Manual payment - calculating and scheduling payments - Manual Payments Team only (Info & AG)’.
  | | TCM0222060 | Manual Payment, Initial Payment and Database Team.
Amended guidance. Replaces ‘Manual Payment, Initial Payment and Database Team (Info & AG)’
  | | TCM0222180 | Manual payment - user-requested payment - determine if it can be paid by BACS.
Amended guidance. Replaces ‘Manual payment - user-requested payments (Info)’
  | | TCM0224020 | Overpayments (Introduction).
Amended guidance.
  | | TCM0232200 | Payment profile - how payments are profiled (Info).
Amended guidance. References to ‘baby element’ deleted.
  | | TCM0240040 | Authorise or reject user requested payments - URP Authorisers Team.
Amended guidance. Replaces ‘Authorise User Requested Payments work list (Info)’ and ‘Authorise User Requested Payments work list - authorise or reject payments - URP Authorisers Team only (AG)’.
  | | TCM0252060 | Annual Declaration - automatic renewal (Info).
Amended guidance. ‘Note’ amended.
  | | TCM0254000 | Renewals - Annual Declaration (capture M-Z): contents.
End of title of TCM0254080 corrected from ‘Info’ to ‘AG’.
  | | TCM0258080 | Renewals - family break-up - TCO only.
Amended guidance. Replaces ‘Renewals - family break-up - TCO only (Info) and (AG)’.
  | | TCM0272200 | Unprocessed S17 work list - Incompatible.
Amended guidance. Amendments throughout the guidance.
  | | TCM0272220 | Unprocessed S17 work list - Incomplete, Unsigned or No PY-1.
Amended guidance. Many amendments throughout the guidance.
  | | TCM0288520 | Paying WTC and CTC together.
Amended guidance. New notes added to step 2.
  | | TCM0288560 | Paying WTC upfront - complex case action - manually paying WTC.
Amended guidance. Amendment to step 11.
  | | TCM0288580 | Paying WTC upfront - complex case action - preparing case to pay WTC upfront.
Amended guidance. Amendments to ‘Checklist’.
  | | TCM0312020 | A-Z index.
Amended guidance.
  | | TCM0318020 | Functions.
Amended guidance. ‘Log Returned Award Notice’ entry deleted. ‘Manage Reminders’ entry amended.
  | | TCM0320120 | Glossary - E.
Amended guidance. ‘Element’ entry amended. Reference to ‘CTC Baby element’ deleted and ‘Note’ replaced.
  | | TCM0322640 | When tax credits element eligibility can end.
Amended guidance. References to ‘baby element’ deleted. ‘Note’ added about ‘WTC 50+ element’.
  | | TCM1000122 | How to issue duplicate or copy notices.
Amended guidance. Note added regarding ‘copy notices’.
  | | TCM1000484 | How to check if the claim version has progressed to award.
New guidance.
  | | TCM1000485 | How to check who is the nominated recipient for tax credits payments.
New guidance.
  | | TCM1000486 | How to check for payments made by the tax credits computer.
New guidance.
  | | TCM1000487 | How to check if payments are being made by the tax credits computer.
New guidance
  | | TCM1000488 | How to check if the customer will qualify for an in-year adjustment.
New guidance.
  | | TCM1000489 | How to access function User Requested Payment.
New guidance.
  | | TCM1000490 | How to establish the customer’s entitlement using SEES and populate the Calculation sheet - Manual Payments Team.
New guidance.
  | | TCM1000491 | How to calculate the manual payments using the Calculation sheet.
New guidance.
  | | TCM1000492 | How to check if the customer is currently in receipt of the maximum award for CTC and/or WTC.
New guidance.
  | | TCM1000493 | How to follow the guidance in CGL instructions for carrying out a one year calculation.
New guidance.
  | | TCM1000495 | How to check for manual payments and enter them on the Calculation sheet.
New guidance.
  | | TCM1000496 | How to determine the amount to be paid after the next household pay day and enter this on the Calculation sheet.
New guidance.
  | | TCM1000502 | How to check if account details are held for the payment recipient.
New guidance.
  | | TCM1000509 | How to search the manual payments BAU Database and URP Spreadsheet and create a new record.
New guidance.
  | | TCM1000510 | How to check if the customers address is RLS.
New guidance.
  | | TCM1000531 | How to check the Full Time Education Start Date and End Date fields.
New guidance.
  | | TCM1000532 | How to check the 50+ Start Date and End Date fields.
New guidance.
  | | TCM1000535 | How to access the Authorise User Requested Payments work list.
New guidance.
  |