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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 28 September 2011
(use the update index for all updates).

| Page | Details of update | || | TCM0044160 | PY-1 or earlier changes (AG).
Amended guidance. Amendments and step renumbering throughout.
  | | TCM0044170 | PY-2 or earlier changes Manual calculation.
New guidance.
  | | TCM0054020 | Unmatched Change of Circumstances work list (Info).
Deleted guidance.
  | | TCM0054040 | Unmatched Change of Circumstances work list (AG).
Deleted guidance.
  | | TCM0076170 | Pre-award - FTNAE check.
New guidance.
  | | TCM0078160 | Verification Failures work list - Rule 2 - Child not matched - post award claims (Info).
Amended guidance. New note added.
  | | TCM0078180 | Verification Failures work list - Rule 2 - Child not matched - post award claims (AG).
Amended guidance. New notes added to steps 8, 14 and 20.
  | | TCM0078220 | Verification Failures work list - Rule 2 - Child not matched - pre-award claims.
Amended guidance. Amendments and renumbering throughout.
  | | TCM0078500 | Verification Failures work list - Rule 7/8 - Employer reference/name not matched (Info).
Amended guidance.
  | | TCM0078520 | Verification Failures work list - Rule 7/8 - Employer reference/name not matched (AG).
Amended guidance. Amendments to step 7.
  | | TCM0078580 | Verification Failures work list - Rule 12 - Residency criteria not met (pre-award).
Amended guidance. References to EEA and RTR changed to International throughout.
  | | TCM0078600 | Verification Failures work list - Rule 12 - Residency criteria not met (post award) (Info).
Amended guidance. References to EEA and RTR changed to International.
  | | TCM0078620 | Verification Failures work list - Rule 12 - Residency criteria not met (post award) (AG).
Amended guidance. References to EEA and RTR changed to International at steps 6, 26, 27 and 28.
  | | TCM0120100 | Income - miscellaneous (Info).
Amended guidance. Fostering allowance changed to Fostering / Residence order allowance.
  | | TCM0136120 | Good cause (Info).
Amended guidance.
  | | TCM0136140 | Good cause - initial claims (AG).
Deleted guidance.
  | | TCM0136190 | Incorrectly-ended cases - re-claim made (AG).
Amended guidance. Amendments and step renumbering throughout.
  | | TCM0136200 | Incorrectly-ended cases - re-claim not made (AG).
Amended guidance. Guidance amended and steps renumbered throughout.
  | | TCM0136540 | Correspondence or M1 referral can’t be traced to claim (AG).
Amended guidance. Guidance amended throughout.
  | | TCM0139020 | Withdrawing from tax credits.
Amended guidance. Guidance now includes information and action to take on NIL award withdrawal.
  | | TCM0160020 | Standardised Messages - H - Verification failures
Amended guidance. New messages HB32 to HB35.
  | | TCM0160040 | Standardised Messages - I - International / Isle of Man and Channel Islands.
Amended guidance. New messages IA8 to IA19. Amended messages IA01, IA06, IA11 to IA16. New messages II66 to II71. Amended messages II61. Amended messages IW06 to IW07.
  | | TCM0174040 | Standardised Messages - U - Compliance.
Amended guidance. New messages UA26 to UA28. Amended message UA01.
  | | TCM0184020 | Notices - general (Introduction)
Deleted guidance.
  | | TCM0184040 | Notices - applicant notice queries (Info)
Deleted guidance.
  | | TCM0184060 | Notices - applicant notice queries.
Amended guidance. Replaces ‘Notices - applicant notice queries (Info and AG)’.
  | | TCM0184080 | Notices - issue and re-issue (Introduction).
Deleted guidance.
  | | TCM0184100 | Notices - issuing manual notices.
Amended guidance. Replaces ‘Notices - issuing manual notices (Info and AG)’.
  | | TCM0184120 | Notices - issuing manual notices (AG).
Deleted guidance.
  | | TCM0184140 | Notices - re-issue.
Amended guidance. Minor amendments throughout.
  | | TCM0184160 | RLS items (Info).
Deleted guidance.
  | | TCM0184180 | RLS items: undelivered notices
Amended guidance. Replaces ‘RLS items (Info)’ and ‘RLS items: undelivered notices (AG)’.
  | | TCM0184220 | RLS items - pre-award.
Amended guidance.
  | | TCM0184240 | RLS items - rejected or withdrawn claims.
Amended guidance.
  | | TCM0222050 | Manual payment - in-year or new referral process.
New guidance.
  | | TCM0230010 | Recovering Debt - CSSG Action only.
New guidance.
  | | TCM0230100 | Overpayments - repayment date extension request (Info).
Deleted guidance.
  | | TCM0230120 | Overpayments - repayment date extension request (AG).
Deleted guidance.
  | | TCM0230280 | Overpayments - Set up a Payment Plan on the National Direct Debit System (NDDS) - (CSSG Only).
New guidance.
  | | TCM0262060 | Renewals - household breakdown - restore requested.
Amended guidance. Amendments to steps 14 and 15.
  | | TCM0262120 | Renewals - initial action.
Amended guidance.
  | | TCM0287020 | International (Introduction).
Amended guidance. EEA references changed to International.
  | | TCM0287100 | Crown servants - International team only (Info).
Amended guidance. Title amended.
  | | TCM0287120 | Crown servants - International team only (AG).
Amended guidance. Title amended.
  | | TCM0287130 | Derived Rights - Customer living in the Other Member State and claiming family benefits under Derived Rights.
New guidance.
  | | TCM0288070 | Cross-border workers - WTC claim handling (Info).
Deleted guidance.
  | | TCM0288090 | Cross-border workers - WTC claim handling (AG).
Deleted guidance.
  | | TCM0290140 | Persons From Abroad team (AG).
Amended guidance. References to forms TC157 and TC406 amended to TC1125.
  | | TCM0316020 | Extra information - letters and forms.
Amended guidance. Alphanumeric list amended.
  | | TCM0322460 | MU table.
Amended guidance. Amended throughout.
  | | TCM0322580 | Tax credits forms - retention periods.
Amended guidance. Several references deleted.
  | | TCM1000103 | How to mark the Annual Declaration as not served.
Amended guidance. Amendments to title and step 2.
  | | TCM1000261 | How to complete a CA8288 for an International case only.
Amended guidance. Amendments to title and step 5.
  | | TCM1000310 | How to complete form TC602 for a CTC only International case.
Amended guidance. Amendments to title plus steps 4 and 5.
  |