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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 13 May 2011
(use the update index for all updates).

| Page | Details of update | || | TCM0044160 | PY-1 or earlier changes (AG).
Amended guidance. Amendments to steps 1, 4, 5, 7, 8, 19, 21 and 23.
  | | TCM0074060 | Retrieval and return of casepapers.
Amended guidance. Bullet added to ‘Background’. Amendments to steps 1 and 2.
  | | TCM0076020 | Child in current award - clerical referral action.
Amended guidance. ‘Record of decision made on main responsibility’ attachment amended. Hyperlink also amended at step 12.
  | | TCM0078060 | Verification Failures work list - Rule 1 - Applicant not matched
Amended guidance. Amendment to step 12.
  | | TCM0078420 | Verification Failures work list - Rule 5 - Child in current NTC award (post award)
Amended guidance. ‘Record of decision made on main responsibility’ attachment amended. Hyperlink also amended at step 14.
  | | TCM0078440 | Verification Failures work list - Rule 5 - Child in current NTC award (pre-award)
Amended guidance. ‘Record of decision made on main responsibility’ attachment amended. Hyperlink also amended at step 14.
  | | TCM0136420 | NIRS exceptions.
Amended guidance. Amendments to steps 1 and 11.
  | | TCM0156040 | Standardised Messages - B - Backdating.
Amended guidance. Amended messages BZ05, BZ06 and BZ08. New messages BZ10 to BZ21.
  | | TCM0156080 | Standardised Messages - D - DWP benefits / Checkbrick.
Amended guidance. New messages DG01 to DG03.
  | | TCM0162080 | Standardised Messages - M - Miscellaneous general correspondence.
Amended guidance. Amended messages MM06, MM08, MM15, MM16, MM36. New message MT08.
  | | TCM0164040 | Standardised Messages - N - Change of circumstances (other).
Amended guidance. New messages NT01 to NT02.
  | | TCM0166020 | Standardised Messages - O - Overpayments (codes from OA to OM).
Amended guidance. Amended message OE01. New messages OE22 and OE23.
  | | TCM0168020 | Standardised Messages - P - Payments (codes from PA to PM).
Amended guidance. New messages PM11 to PM18.
  | | TCM0170020 | Standardised Messages - Q - Manual capture.
Amended guidance. New messages QT01 to QT03.
  | | TCM0174040 | Standardised Messages - U - Compliance.
Amended guidance. Amended messages UA01 to UA04, UA06 to UA07, UA10 to UA13. New messages UA16 to UA19.
  | | TCM0176020 | Standardised Messages - X - Miscellaneous.
Amended guidance. Style amendments to XJ set of notes.
  | | TCM0216000 | Payments - hardship (manually adjusting): contents.
Amended contents page.
  | | TCM0216100 | Manually adjusting payments to avoid hardship - TCO only (Info).
Deleted guidance.
  | | TCM0216120 | Manually adjusting payments to avoid hardship - TCO only.
Amended guidance. Replaces ‘Manually adjusting payments to avoid hardship - TCO only (Info and AG)’.
  | | TCM0216140 | Manually adjusting payments to avoid hardship (cases automatically restricted after 29/06/07) - TCO only (Info).
Deleted guidance.
  | | TCM0216160 | Manually adjusting payments to avoid hardship (cases automatically restricted after 29/06/07) - TCO only (AG).
Deleted guidance.
  | | TCM0218020 | Secondary hardship - referral received by TCO (Info).
Amended guidance. Amended hyperlink to other guidance.
  | | TCM0218060 | Secondary hardship - referral received by TCO (cases automatically restricted after 29/06/07) (Info).
Amended guidance. Amended hyperlink to other guidance.
  | | TCM0218100 | Secondary hardship - referral received by TCO CSSG (Info).
Amended guidance. Amended hyperlink to other guidance.
  | | TCM0218140 | Secondary hardship - referral received by TCO CSSG (cases automatically restricted after 29/06/07) (Info).
Amended guidance. Amended hyperlink to other guidance.
  | | TCM0218180 | Secondary hardship - TCO action after DMB decision (Info).
Amended guidance. Amended hyperlink to other guidance.
  | | TCM0224020 | Overpayments (Introduction).
Amended guidance. Amendment to ‘In what circumstances will we write off an overpayment?’ information.
  | | TCM0224040 | Overpayments - bankrupt or sequestrated customers (Info).
Amended guidance. Amended hyperlink to other guidance.
  | | TCM0228100 | Overpayments - four week run on. Post finalisation (AG)
Amended guidance. Amended typo
  | | TCM0228200 | Overpayments - Individual Voluntary Arrangement reported.
Amended guidance. And ‘IVA worksheet’ attachment amended.
  | | TCM0268000 | Renewals - Unfinalised multi-years: contents.
Amended contents page.
  | | TCM0268200 | Unfinalised multi-years - Stage 3 - Work first unfinalised year (AG).
Amended guidance. Amendments to step 37.
  | | TCM0268240 | Unfinalised multi-years - Stage 3a - Working PY-3 or earlier years (AG).
Amended guidance. Amendments to step 13.
  | | TCM0268280 | Unfinalised multi-years - Stage 4 - Confirm subsequent years change of circumstances.
Amended guidance. Replaces ‘Unfinalised multi-years - Stage 4 - Confirm subsequent years change of circumstances (AG).
  | | TCM0284120 | Change of circumstances - non-complex to complex (AG).
Amended guidance. Amendments to step 26. Steps 33 to 36 deleted and all subsequent steps and affected links renumbered.
  | | TCM0284260 | Complex cases - manual renewal (AG).
Amended guidance. Spelling error corrected at step 37.
  | | TCM0284380 | Complex cases - polygamous and polyandrous marriages / more than 18 children (AG).
Amended guidance. Amendments to steps 6, 17 and 29. Steps 30, 31 and 33 deleted and all subsequent steps renumbered.
  | | TCM0284398 | Complex cases - renewals - income - actual income provided after estimated income.
Amended guidance. Spelling error corrected at step 18.
  | | TCM0284420 | Complex cases - state nationals covered by international agreements (AG).
Amended guidance. Step 20 deleted.
  | | TCM0286060 | Document handling - derelict documents - TCO only (AG).
Amended guidance. Amendments to steps 11, 15, 20 and 23.
  | | TCM0286100 | Document handling - TCO Document Verification Teams only (AG).
Amended guidance. Amendments to steps 19, 23, 37, 38, 42, 45 and 49.
  | | TCM0287240 | Right to reside.
Amended guidance. Amendments to ‘Background’ and steps 2, 8, 9, 11, 15 and 17. Step 18 deleted and all subsequent steps renumbered. Amendments to renumbered step 34.
  | | TCM0287260 | International pre-award claims - EEA nationals with no abroad involvement.
Amended guidance. Amendments to steps 2 and 3.
  | | TCM0288090 | Cross-border workers - WTC claim handling (AG).
Amended guidance. Amendments to steps 21 and 22. Steps 23 to 26 deleted and all subsequent steps renumbered.
  | | TCM0288520 | Paying WTC and CTC together.
Amended guidance. Amendments to steps 3 and 18. Step 19 deleted and subsequent step renumbered.
  | | TCM0288560 | Paying WTC upfront - complex case action - manually paying WTC.
Amended guidance. Amendments to steps 6 and 24.
  | | TCM0288580 | Paying WTC upfront - complex case action - preparing case to pay WTC upfront.
Amended guidance. Amendments to ‘Checklist’.
  | | TCM0312020 | A-Z index.
Amended index.
  | | TCM0320040 | Glossary - A
Amended guidance. ‘Approved provider’ entry deleted. ‘Approved and registered childcare providers’ entry amended.
  | | TCM0320080 | Glossary - C.
Amended guidance. ‘Childcare provider’ entry amended.
  | | TCM1000022 | How to find a Compliance Officer’s details.
Amended guidance. Amendments to step 3.
  | | TCM1000026 | How to check for an open account status.
New How to.
  | | TCM1000038 | How to refer a case to the International Claims IN team.
New How to.
  | | TCM1000195 | How to identify which awards can be included in the IVA calculation.
Amended How to.
  | | TCM1000198 | How to check if the customer receives IS, JSA, ESA or PC.
New How to.
  | | TCM1000200 | How to calculate the outstanding overpayment and any recoveries made since the IVA date.
Amended How to. And new ‘IVA cross year recovery worksheet’ attachment.
  | | TCM1000432 | How to check whether an IVA remission has sent a payment to the customer.
New How to.
  | | TCM1000451 | How to calculate the outstanding overpayment before the time to pay (TTP) arrangement.
New How to.
  | | TCM1000511 | How to check payments in when the customer has a time to pay (TTP) arrangement.
New How to.
  | | TCM1000522 | How to check if an in year adjustment or cross year recovery.
New How to.
  | | TCM1000523 | How to adjust in year payments.
New How to.
  | | TCM1000524 | How to determine the category of the award for MAPTH.
New How to.
  |