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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 14 July 2011
(use the update index for all updates).

| Page | Details of update | || | TCM0022020 | Amend effective date (Info).
Guidance deleted.
  | | TCM0022040 | Amend effective date - backdating.
Amended guidance. Replaces ‘Amend effective date (Info)’ and ‘Amend effective date - backdating (AG).
  | | TCM0022060 | Amend effective date - forward dating.
Amended guidance. Replaces ‘Amend effective date (Info)’ and ‘Amend effective date - forward dating (AG).
  | | TCM0022080 | Backdating - general (Info).
Guidance deleted.
  | | TCM0022100 | Backdating - general.
Amended guidance. Replaces ‘Backdating - general (Info and AG)’.
  | | TCM0022120 | Benefit interest present - backdating (Info).
Guidance deleted.
  | | TCM0022140 | Benefit interest present - backdating.
Amended guidance. Replaces ‘Backdating - interest present - backdating (Info and AG)’.
  | | TCM0022220 | Earlier claim - establishing evidence (Info).
Guidance deleted.
  | | TCM0022240 | Earlier claim - establishing evidence.
Amended guidance. Replaces ‘Earlier claim - establishing evidence (Info and AG)’.
  | | TCM0022260 | Fast track (CTC) cases post 06/04/04 manual calculation (Info).
Guidance deleted.
  | | TCM0022280 | Fast track (CTC) cases post 06/04/04 - manual calculation (AG).
Guidance deleted.
  | | TCM0022300 | Manual calculation - backdating (Info).
Guidance deleted.
  | | TCM0022320 | Manual calculation - backdating.
Amended guidance. Replaces ‘Manual calculation - backdating (Info and AG)’.
  | | TCM0032180 | Children and qualifying young persons (Info).
Further information added about a child or young person receiving a benefit in their own right.
  | | TCM0046020 | Bank / building society change / payment frequency (Info).
Guidance amended for the action to take when a customer requests a change in payment frequency more than once in a 12 month period
  | | TCM0046040 | Bank / building society change / payment frequency (AG).
Guidance amended for the action to take when a customer requests a change in payment frequency more than once in a 12 month period.
  | | TCM0046080 | CTC - changes to nomination / payment frequency (AG).
Guidance amended for the action to take when a customer requests a change in payment frequency more than once in a 12 month period.
  | | TCM0046160 | WTC - changes to nomination / payment frequency (AG).
Guidance amended for the action to take when a customer requests a change in payment frequency more than once in a 12 month period.
  | | TCM0062300 | Compliance allegation referrals (Info).
Guidance deleted.
  | | TCM0062320 | Compliance allegation referrals.
Amended guidance. Replaces ‘Compliance allegation referrals (Info and AG)’.
  | | TCM0064170 | Incapacity Benefit (+IS) Reassessment - customer starts work before the effective date of claim.
New guidance.
  | | TCM0064175 | Incapacity Benefit (+IS) Reassessment - new claims.
New guidance.
  | | TCM0064300 | Intermediaries and representatives (TCO only).
Amended guidance. Replaces ‘Intermediaries and representative (TCO only) (Info and AG)’.
  | | TCM0064320 | Intermediaries and representatives (TCO only) (AG).
Guidance deleted.
  | | TCM0068120 | Trace individual (Info).
Guidance deleted.
  | | TCM0068140 | Trace individual (AG).
Guidance deleted.
  | | TCM0074060 | Retrieval and return of casepapers.
Guidance amended at steps 2 and 5.
  | | TCM0134660 | Resolve DWP alert type 3000 and 3002 - non-match on NINO (AG).
Guidance amended at step 18.
  | | TCM0156040 | Standardised messages - B - Backdating.
Amended guidance. Amended notes BZ10, BZ13, BZ15. Notes BZ19 to BZ20 no longer used. New notes added from BZ22 to BZ28.
  | | TCM0164020 | Standardised Messages - N - Change of circumstances (Physical).
Amended guidance. New notes added from NC65 to NC66 for customers requesting to change payment frequency more than once in a 12-month period.
  | | TCM0168040 | Standardised Messages - P - Payments (codes from PN to PZ).
Amended guidance. New ‘PQ’ section of notes added for customers querying when their next payment is due.
  | | TCM0222060 | Manual Payment, Initial Payment and Database Team.
Guidance amended to include reference to Payable Orders in Notes, Step 1 and Step 13.
  | | TCM0222120 | Manual payment - manual award notice requests - Manual Payments Team only.
Amended guidance. Replaces ‘Manual payment - manual award notice requests - Manual Payments Team only (AG)’.
  | | TCM0222140 | Manual payment - R92TC completion.
Amended guidance. Replaces ‘Manual payment - R92TC completion (Info and AG)’.
  | | TCM0222160 | Manual payment - R92TC completion (Info).
Guidance deleted.
  | | TCM0222180 | Manual payment - user-requested payment - determine if it can be paid by Bacs.
Guidance amended to include reference to PX8P and PXCS cases.
  | | TCM0234080 | Potential entitlement - release (AG).
Guidance amended at step 3.
  | | TCM0234120 | Potential entitlement - review queries - CSSG only (AG).
Guidance amended at step 3.
  | | TCM0234140 | Potential entitlement - review queries - Post Room Team 4 only (AG).
Guidance amended at step 3.
  | | TCM0262050 | Renewals - household breakdown - 1 reply scan.
New guidance.
  | | TCM0298180 | Rapid data capture - exceptional claims - handling (AG).
Step 3 - TCM number amended. Step 7 - Name removed.
  | | TCM0320340 | Glossary - P.
Amended guidance. ‘Previously employed people with children in formal education in the UK’ entry amended.
  | | TCM1000191 | How to complete a NIRS Update Referral template.
Amended How to. Note added to steps 2 and 3.
  | | TCM1000192 | How to complete an M1 referral form.
Amended How to. Steps added to include completion of M1 for incorrectly ended claims and no trace claims.
  |