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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 12 August 2011
(use the update index for all updates).

| Page | Details of update | || | TCM0012160 | Renewals terminated - appeals identification (Info).
Deleted guidance. This guidance has now been incorporated within TCM0012180.
  | | TCM0012180 | Renewals terminated - appeals identification.
Amended guidance. This guidance replaces ‘Renewals terminated - appeals identification (Info) and (AG)’.
  | | TCM0034080 | Full-time non-advanced education or approved training - leaving.
Amended guidance. Step 5 amended.
  | | TCM0046040 | Bank or building society account change /payment frequency (AG).
Amended guidance. Step 6 amended for action to take if the change is to a foreign bank account.
  | | TCM0069060 | Pre-capture - income check - Netherton only.
Amended guidance. Amendments at the checklist, steps 2 to 4, 7 to 9, 11 to 14. New steps 5 and 6.
  | | TCM0069120 | TC1094 letter issued - customer queries.
Amended guidance. Amendments at the checklist, background and steps 1, 4, 7, 10 to 11, 14, 16 to 19. New step 15.
  | | TCM0076020 | Child in current award - clerical referral action.
Amended guidance. Steps 9, 17 to 19 amended to include action to set and remove ‘Inhibit Finalisation’ marker.
  | | TCM0076030 | Child in current award - CBO spreadsheet.
Amended guidance. Steps 6 and 11 amended to include action to set and remove ‘Inhibit Finalisation’ marker.
  | | TCM0078420 | Verification Failures work list - Rule 5 - Child in current NTC award (post award).
Amended guidance. Steps 7, 17 to 19 amended to include action to set and remove ‘Inhibit Finalisation’ marker.
  | | TCM0078440 | Verification Failures work list - Rule 5 - Child in current NTC award (pre-award).
Amended guidance. Steps 7 and 16 amended to include action to set and remove ‘Inhibit Finalisation’ marker.
  | | TCM0094040 | Claim form - income and childcare sections - assisting customers.
Amended guidance. Step 11 amended to include what action you should take if the customer is a foster carer and wants assistance with calculating income.
  | | TCM0094050 | Claim form-income and childcare sections- further information for foster carers
New guidance. Further information about foster carers and their entitlement to tax credits
  | | TCM0094080 | Customers and employers: Contacting customers.
Amended guidance. Steps 3 to 4, 7 to 11 amended to advise to send a written enquiry to the customer.
  | | TCM0118100 | Employment income sources - previous year (Info).
Amended guidance. Note added in the section headed ‘Forms available’.
  | | TCM0118120 | Expenses and benefits in kind - previous year (Info).
Amended guidance. Note added to advise what action to take if the employer has included expenses and benefits on the customers P60.
  | | TCM0160020 | Standardised Messages - H - Verification failures.
Amended Guidance. Explanation for notes HC34 to HC41 and HC49 to HC50 for HSV Rules 3, 4 and 5 amended. New notes added for High Risk Renewals (notes start with HR).
  | | TCM0160040 | Standardised Messages - I - Verification failures.
Amended guidance. New notes II60 to II65 added for European Economic Area.Specialist Trace note IS05 no longer in use and new notes added from IS45 to IS59.
  | | TCM0172020 | Standardised Messages - S - Renewals (codes from SA to SD).
Amended guidance. New notes added SA63 and SA64 for restore a terminated renewal.
  | | TCM0172060 | Standardised Messages - S - Renewals (codes from SJ to SS).
Amended guidance. S17 incomplete or no PY-1 note SL32 no longer in use, SL35 amended and new notes from SL39 to SL41.
  | | TCM0176020 | Standardised Messages - X - Miscellaneous.
Amended guidance. Title for XF and XJ notes amended. Notes XF01, XF02, XF09 and XF10 no longer in use. New notes XF11 to XF12 and XJ18 to XJ21 added.
  | | TCM0202060 | Exemption certificates - health costs (Info).
Deleted guidance. This guidance has now been incorporated within TCM0202080.
  | | TCM0202080 | Exemption certificates - health costs.
Amended guidance. This guidance replaces ‘Health costs (Info) and (AG)’.
  | | TCM0284060 

[]() | Change of circumstances - complex to non-complex (Info).
Amended guidance. Reference to International Team changed.
  | | TCM0284080 | Change of circumstances - complex to non-complex (AG).
Amended guidance. Steps 1 to 2, 6, 9 and 14 amended.
  | | TCM0284100 | Change of circumstances - non-complex to complex (Info).
Amended guidance. Reference to International Team changed.
  | | TCM0284120 | Change of circumstances - non-complex to complex (AG).
Amended guidance. Reference to International Team changed.
  | | TCM0284140 | Complex cases - identify (Info).
Amended guidance. Reference to International Team changed and notes updated.
  | | TCM0284160 | Complex cases - manual award recording (Info).
Amended guidance. Reference to International Team changed.
  | | TCM0284200 | Complex cases - manual payments - issuing (Info).
Amended guidance. Reference to International Team changed.
  | | TCM0284220 | Complex cases - manual payments - issuing (AG).
Amended guidance. Reference to International Team changed.
  | | TCM0284240 | Complex cases - manual renewal (Info).
Amended guidance. Reference to International Team changed.
  | | TCM0284380 | Complex cases - polygamous and polyandrous marriages / more than 18 children (AG).
Amended guidance. Reference to EEA Team changed.   | | TCM0284385 | Complex cases - removing second adult element post award.
Amended guidance. Reference to International Team changed.
  | | TCM0284390 | Complex cases - renewals - annual declaration - issuing.
Amended guidance. Reference to International Team changed.
  | | TCM0284392 | Complex cases - renewals - annual declaration - not returned.
Amended guidance. Reference to International Team changed.
  | | TCM0284394 | Complex cases - renewals - annual declaration - returned / Unprocessed S17 work list item created.
Amended guidance. Reference to International Team changed.
  | | TCM0284396 | Complex cases - renewals - customer contact after manual Statement of Account issued.
Amended guidance. Reference to International Team changed.
  | | TCM0284398 | Complex cases - renewals - income - actual income provided after estimated income.
Amended guidance. Reference to International Team changed.
  | | TCM0284420 | Complex cases - state nationals covered by international agreements (AG).
Amended guidance. Reference to International Team changed.
  | | TCM0284440 | Prisoners - change of circumstances (Info).
Amended guidance. Reference to EEA Team changed.
  | | TCM0300060 | NINO - Isle of Man
Amended guidance. Reference to EEA Team changed
  | | TCM0300110 | NINOs and NONOs - Specialist Trace Unit only
Amended guidance. Title amended, new step 13 to cover new STU process, all steps from 13 renumbered, minor changes to several steps and name change from ‘International complex’ to ‘International’.
  | | TCM0300120 | NINOs and NONOs Specialist Trace Unit only- No NINO Claims - Pre NINO allocation
New guidance.
  | | TCM0300140 | NINOs and NONOs -Specialist Trace Unit only - Pre NINO allocation self employment verification
New guidance.
  | | TCM0300150 | NINOs and NONOs - Specialist Trace Unit only - VAL blocked action 
Amended guidance. Correction to title, amendments to team name from International claims to International.
  | | TCM0300180 | Specialist Trace Unit only - Customer Contact (Info).
Deleted guidance.
  | | TCM0300200 | Specialist Trace Unit only - Customer Contact (AG).
Deleted guidance.
  | | TCM0320080 | Glossary: C.
Amended guidance. Reference to International Team changed throughout.
  | | TCM0320380 | Glossary: R.
Amended guidance. Reference to International Team changed throughout.
  |