Beta This part of GOV.UK is being rebuilt – find out what this means

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 5 April 2012 (use the update index for all updates)

| Page | Details of update | || | TCM0022040 | Amend effective date - backdating.
Amended guidance. Note at Step 5 added.
  | | TCM0022060 | Amend effective date - forward dating.
Amended guidance. Background amended.
  | | TCM0022100 | Backdating - general.
Amended guidance. Background and notes amended. Reference to notes BZ31, BZ33, BZ34 and BZ36 added.
  | | TCM0022140 | Benefit interest present - backdating.
Amended guidance. Notes amended.
  | | TCM0022160 | Disability - backdating eligibility (Info).
Amended guidance. Timescales amended.
  | | TCM0022180 | Disability - backdating requests (Info).
Amended guidance. Timescales and notes amended.
  | | TCM0022200 | Disability - backdating following award of qualifying disability benefit.
Amended guidance. Timescales and notes amended.
  | | TCM0022240 | Earlier claim - establishing.
Amended guidance. Step 16 amended.
  | | TCM0022340 | Refugees - backdating (Info).
Amended guidance. Notes and timescales amended.
  | | TCM0036040 | Address - change (AG).
Amended guidance. Step 2 - size of attachment amended due to amendment to Domestic Violence Reporting template.
  | | TCM0036120 | Family break-up (AG).
Amended guidance. Steps 2 and 5 - size of attachment amended due to amendment to Domestic Violence Reporting template.
  | | TCM0036180 | Name change - customer (AG).
Amended guidance. Step 2 - size of attachment amended due to amendment to Domestic Violence Reporting template.
  | | TCM0042020 | Age-related WTC eligibility (Info).
Amended guidance. Note amended.
  | | TCM0042060 | Capture correction (Info).
Amended guidance. Timescales amended.
  | | TCM0042140 | Changes - general (Info).
Amended guidance. Timescales amended. New note added.
  | | TCM0042160 | Deleting details (Info).
Amended guidance. 50+ reference removed.
  | | TCM0042200 | DLA/AA entitlement - notification of disability changes (TCO only) (Info).
Amended guidance. New note added.
  | | TCM0042220 | DLA/AA entitlement - notification of disability changes (TCO only) (AG).
Amended guidance. Timescales amended.
  | | TCM0042240 | Effective date of a change of circumstances (Info).
Amended guidance. New note written.
  | | TCM0042280 | Establish if a change can be made (AG).
Amended guidance. Timescales amended.
  | | TCM0042300 | Family changes (Info).
Amended guidance.
  | | TCM0048100 | Benefit start/end dates.
Amended guidance. Release dates included in guidance. Step 9 amended.
  | | TCM0048105 | ESA/PC awarded/in payment customer working 16 or more hours a week.
Amended guidance. New notes added.
  | | TCM0048110 | ESA/PC in payment customer no longer entitled to WTC.
Amended guidance. New notes written and step 1 amended.
  | | TCM0048120 | Employment started (Info).
Amended guidance. Note added and amended.
  | | TCM0048140 | Employment started (AG).
Amended guidance. New notes added at steps 2, 5, 7, 9 and 13. Guidance amended at step 8. Timescale amended at step 11.
  | | TCM0048180 | Hours - increase/decrease.
Amended guidance. Note added at step 8. Steps 9 and 16 amended. New step 17 written, steps re-numbered and amended thereafter.
  | | TCM0050160 | Started new job in addition to main job.
Amended guidance. Steps 12 and 14 to 18 amended.
  | | TCM0050180 | Strike action (Info).
Amended guidance. Notes added throughout.
  | | TCM0050200 | Strike action - on strike (AG).
Amended guidance. Steps 22, 23, 25, 32, 34 and 43 amended.
  | | TCM0050220 | Strike action - returning to work after strike, more than one job (AG).
Amended guidance. Timescales amended. New note at step 7. Step 10 amended.
  | | TCM0050240 | Strike action - returning to work after strike, only one job (AG).
Amended guidance. Timescales amended. New note at step 7. Step 9 amended.
  | | TCM0052040 | Left main job, has other jobs.
Amended guidance. Steps 3, 8, 9, 14 and 16 amended.
  | | TCM0052060 | Left main job, has other jobs, started new main job outside seven days (Info).
Amended guidance. Notes amended throughout.
  | | TCM0052080 | Left main job, has other jobs, started new main job outside seven days (AG).
Amended guidance. Step numbers altered. Steps 8, 11, 12, 25, 28, 30, 38, 41, 42 and 47 amended.
  | | TCM0052100 | Left main job, has other jobs, started new main job within seven days (Info).
Amended guidance. New note added. Budget timescales amended.
  | | TCM0052120 | Left main job, has other jobs, started new main job within seven days (AG).
Amended guidance. Steps amended throughout with reference to Budget changes.
  | | TCM0052160 | Left main job, started new main job outside seven days.
Amended guidance. Steps amended throughout.
  | | TCM0052200 | Left main job, started new main job within seven days.
Amended guidance. Notes, steps and step numbers amended throughout.
  | | TCM0052240 | Left only job, not starting new job.
Amended guidance. Notes amended throughout.
  | | TCM0054060 | Unprocessed Change of Circumstances work list (Info).
Amended guidance. List of entries to work amended. Three-month restriction guidance deleted.
  | | TCM0054120 | Unprocessed Change of Circumstances helpcard.
Amended guidance. Timescale amended in table.
  | | TCM0064040 | Effective date - determine (Info).
Amended guidance. Timescales amended.
  | | TCM0064060 | Effective date - determine (AG).
Amended guidance. Timescales amended.
  | | TCM0064180 | Intelligent Manual Capture - desk aid.
Amended guidance. Timescales amended. 1.13 added. 3.8 deleted. Part 4 step numbers renumbered throughout. Summary information screen timescales amended.
  | | TCM0064260 | Intelligent Manual Capture - desk aid.
Amended guidance. Contractions and timescales amended throughout.
  | | TCM0066100 | Manual capture helpcard.
Amended guidance. Contractions amended throughout. 1.13, 3.8, 4.5, 4.6, 4.7, 4.8, 4.9, 4.10 and 4.11 amended.
  | | TCM0066280 | Pre-capture checks - Manual Capture team.
Amended guidance. Step 4 deleted and rewritten therefore step numbers renumbered thereafter.  | | TCM0069040 | Pre capture - 50+ entitlement check - Netherton only.
Deleted guidance.
  | | TCM0076020 | Child in current award - clerical referral action.
Amended guidance. Step 19 amended.
  | | TCM0076080 | Incomplete Applications work list helpcard.
Amended guidance. Incapacitated, 50+ start date and incapacitated for childcare purposes notes amended.
  | | TCM0076180 | Pre-award organised fraud - employer referrals.
Amended guidance. Reference to worklist SOP amended in checklist.  | | TCM0078020 | Verification Failures work list - definitions for Rules 1 to 12 (Info).
Amended guidance.
  | | TCM0078120 | Verification Failures work list - Rule 1b - Applicant or child deceased (Info).
Deleted guidance.
  | | TCM0078140 | Verification Failures work list - Rule 1b - Applicant or child deceased (AG).
Deleted guidance.
  | | TCM0078140 | Verification Failures work list - Rule 2b - Child deceased.
Amended guidance. Guidance re-written to replace:

  • Verification Failures work list - Rule 1b - Applicant or child deceased (Info and AG).
  • Verification Failures work list - Rule 2b - Child deceased - line manager action (Info and AG). | | TCM0078240 | Verification Failures work list - Rule 2b - Child deceased - line manager action (Info).
    Deleted guidance.
      | | TCM0078260 | Verification Failures work list - Rule 2b - Child deceased - line manager action (AG).
    Deleted guidance.
      | | TCM0078300 | Verification Failures work list - Rule 3 - Applicant in current NTC award.
    Amended guidance. Step 13 timescale amended.  | | TCM0078390 | Verification Failures work list - Rule 4b - 16 and up to 20 in current NTC award - applicant in current award as child (on or after 24/05/06) (pre-award).
    Amended guidance. Step 18 and 19 timescales amended.  | | TCM0122140 | 50+ element - Qualifying conditions (Info).
    Deleted guidance.
      | | TCM0122160 | 50+ element - Qualifying hours (Info).
    Deleted guidance.
      | | TCM0122180 | Second adult element (Info).
    Amended guidance.
      | | TCM0126040 | Employed earners (Info).
    Amended guidance. Note added.
      | | TCM0126080 | More than one employment (Info).
    Amended guidance. Eligibility to Tax Credits regarding hours.
      | | TCM0126200 | Remunerative work - general (Info).
    Amended guidance. Eligibility to Tax Credits regarding hours and contractions amended.
      | | TCM0126320 | Working for 16 hours or more weekly (Info).
    Amended guidance. Eligibility to Tax Credits regarding hours.
      | | TCM0132140 | Award calculation stage 1 - Establishing award periods and entitlement periods (Info).
    Amended guidance. First bullet amended.
      | | TCM0132220 | Award calculation stage 3b - Income periods (Info).
    Amended guidance.
      | | TCM0132380 | Income limits - calculation (Info).
    Amended guidance. Notes added and timescales amended.
      | | TCM0132420 | Rates and thresholds (Info).
    Amended guidance. New 2012-2013 rates and thresholds table added.
      | | TCM0136020 | Fast Track (IS, JSA, ESA) - new child claims.
    Amended guidance. Step 12 note added.
      | | TCM0136200 | Incorrectly-ended cases - re-claim not made (AG).
    Amended guidance. Step 29 note added.   | | TCM0139020 | Withdrawing from tax credits.
    Amended guidance. Contractions amended throughout. Guidance amended throughout.
      | | TCM0156040 | Standardised Messages - B - Backdating.
    Amended guidance. New notes added BZ33 to BZ36.
      | | TCM0162060 | Standardised Messages - L - Incompletes.
    Amended guidance. New note LI55 added.
      | | TCM0162080 | Standardised Messages - M - Miscellaneous general correspondence.
    Amended guidance. New ‘Passported Benefits’ section. New notes MH01 and MH02 added. New notes MV28 to MV38 added.
      | | TCM0164020 | Standardised Messages - N - Change of circumstances (Physical).
    Amended guidance. New notes added NE56 to NE70.
      | | TCM0166020 | Standardised Messages - O - Overpayments (codes from OA to OM).
    Amended guidance. Note OE07 amended.
      | | TCM0170020 | Standardised Messages - Q - Manual capture.
    Amended guidance. New section added. Notes QN22 and QN23 no longer used.
      | | TCM0172080 | Standardised Messages - S - Renewals (codes from ST to SZ).
    Amended guidance. New notes added SW36 to SW42.
      | | TCM0176020 | Standardised Messages - X - Miscellaneous.
    Amended guidance. Notes XJ12 and XJ13 no longer used.
      | | TCM0202040 | Exemption certificate - exceptions (AG).
    Amended guidance. Note added.
      | | TCM0202080 | Exemption certificates - health costs.
    Amended guidance. 2012-2013 earnings threshold entered.
      | | TCM0202100 | Health costs refund (Info).
    Amended guidance. Part of old guidance deleted and contractions amended.
      | | TCM0202120 | Health costs refund (AG).
    Amended guidance. Steps 2 to 5 and 8 amended.
      | | TCM0204020 | Healthy Start vouchers.
    Amended guidance. New guidance written from Checklist.
      | | TCM0204040 | Healthy Start vouchers.
    Deleted guidance.
      | | TCM0204140 | Healthy Start vouchers - manual issue of queries (info).
    Deleted guidance.
      | | TCM0204160 | Healthy Start vouchers - manual issue of queries.
    Amended guidance. New background and checklist written. Guidance amended throughout.
      | | TCM0212200 | Direct payments - relevant period (Info).
    Amended guidance. Timescales amended.
      | | TCM0224100 | Overpayments - calculate and remit (cases suspended before 30/10/06) (AG).
    Amended guidance. Step 20 note added. Step 56 amended.
      | | TCM0224140 | Overpayments - calculate and remit (cases suspended on or after 30/10/06) (AG).
    Amended guidance. Step 20 note added. Step 55 amended.
      | | TCM0224260 | Overpayments - changes to be reported within a month (Info).
    Amended guidance. Working Hours note added.
      | | TCM0228040 | Overpayments - four-week run-on - exceptions.
    Amended guidance. Notes and timescales amended throughout. Working Hours note added.
      | | TCM0228080 | Overpayments - four-week run-on - post-finalisation of payments (Info).
    Amended guidance. Note deleted.
      | | TCM0228200 | Overpayments - Individual Voluntary Arrangement reported.
    Amended guidance. Step 8 and 38 amended.
      | | TCM0228260 | Overpayments - notional entitlement - household breakdown reported late.
    Amended guidance. Title changed from ‘Overpayments - notional entitlement - household breakdown reported more than 93 days late’. Background amended. Steps 8, 10 and 12 amended.
      | | TCM0232060 | Payment profile - check breakdown (Info).
    Deleted guidance.
      | | TCM0232100 | Payment profile - employer address abroad (Info).
    Deleted guidance.
      | | TCM0232120 | Payment profile - employer address RLS (Info).
    Deleted guidance.
      | | TCM0232140 | Payment profile - employer reference changed (Info).
    Deleted guidance.
      | | TCM0232260 | Payment profile - payment method (Info).
    Amended guidance. Timescales amended.
      | | TCM0232300 | Payment profile - Payment Via Employer (Info).
    Deleted guidance.
      | | TCM0232360 | Payment profile - suspended payments (Info).
    Amended guidance. Contractions amended. Notes regarding VLP input.
      | | TCM0258080 | Renewals - family break-up - TCO only.
    Amended guidance. Background - size of attachment amended due to amendment to Domestic Violence Reporting template.
      | | TCM0262060 | Renewals - household breakdown - restore requested.
    Amended guidance. Step 3 amended.
      | | TCM0262235 | Renewals - restore - PY or earlier years - customer has not reclaimed (AG).
    Amended guidance. Step 3 email address amended.  | | TCM0262260 | Renewals - restore terminated renewal.
    Amended guidance. Step 11 - helpline number removed.
      | | TCM0262300 | Renewals - restore terminated renewal - duplicated claims (AG).
    Deleted guidance.
      | | TCM0262340 | Renewals restored - identify.
    Deleted guidance.
      | | TCM0287090 | Claim made in the incorrect state.
    Amended guidance. Steps 2, 14, 17 amended. Step 23 - note added.
      | | TCM0287120 | Crown servants - International team only (AG).
    Amended guidance. Step 17 amended.
      | | TCM0287130 | Derived Rights - Customer living in the Other Member State and claiming family benefits under Derived Rights.
    Amended guidance. Notes added. Step 29 amended.
      | | TCM0288520 | Paying WTC and CTC together.
    Amended guidance. Steps 2 and 16 amended.
      | | TCM0288580 | Paying WTC upfront - complex case action - preparing case to pay WTC upfront.
    Amended guidance. Checklist amended.
      | | TCM0320040 | Glossary: A.
    Amended guidance. Adult definition deleted. Registered Child Care Providers definition updated. Approved Training notes amended.
      | | TCM0320060 | Glossary: B.
    Amended guidance. Benefits in Kind definition amended.
      | | TCM0320080 | Glossary: C.
    Amended guidance. Careers Service amended. Child definition amended. Connexions definition amended.
      | | TCM0320120 | Glossary: E.
    Amended guidance. Notes amended throughout.
      | | TCM0320140 | Glossary: F.
    Amended guidance. Full Time Education definition amended.
      | | TCM0320340 | Glossary: P.
    Amended guidance. Contractions amended throughout. Prescribed benefits information deleted.
      | | TCM0320360 | Glossary: Q.
    Amended guidance. Qualifying benefits note deleted. Qualifying benefits test note amended.
      | | TCM0320380 | Glossary: R.
    Amended guidance. Reduced rate election note amended.
      | | TCM0320400 | Glossary: S.
    Amended guidance. Self employed definition amended.
      | | TCM0320420 | Glossary: T.
    Amended guidance. Taxable element table updated.
      | | TCM0320480 | Glossary: W.
    Amended guidance. Welsh contact centre number updated.
      | | TCM0320520 | Glossary: Y.
    Amended guidance. Young person guidance amended.
      | | TCM0322175 | Deductions from income - Netherton only.
    Amended guidance. Title changed from ‘Deductions from income’.
      | | TCM0322460 | MU table.
    Amended guidance. Verification Failures HSV MU numbers changed.
      | | TCM0322470 | Notional entitlement calculations - examples.
    Amended guidance.
      | | TCM0322475 | Notional entitlement calculations - household breakdown cases reported more than 93 days late - examples.
    Amended guidance.
      | | TCM1000076 | How to check if there is already a tax credits claim for either or both customers.
    Amended How To. Steps 1, 2 and 3 amended.
      | | TCM1000077 | How to check if award period overlaps start date of Fast Track new child claim.
    Amended How To. Step 3 amended.
      | | TCM1000203 | How to check for the 50+ element.
    Amended How To. Note added to guidance.
      | | TCM1000211 | How to refer or progress chase a case with the International team.
    Amended How To. Steps 2, 3 and 4 amended.
      | | TCM1000242 | How to re-include the child or young person post award.
    Amended How To. Timescales amended.
      | | TCM1000243 | How to calculate responsibility end and start dates when the failed customer is given responsibility for the child or young person.
    Amended How To. Timescales amended.
      | | TCM1000244 | How to set the child responsibility include from date on a post award failed claim.
    Amended How To. Timescales amended.
      | | TCM1000298 | How to calculate the date from which to add or re-include a child or young person.
    Amended How To. Timescales amended.
      | | TCM1000308 | How to amend the effective date of a pre-award claim.
    Amended How To.
      | | TCM1000347 | How to check if the new total hours will increase or decrease the award.
    Amended How To. Guidance amended throughout.
      | | TCM1000353 | How to check for exception changes within the four-week run-on period.
    Amended How To. Note added at step 5.
      | | TCM1000364 | How to amend hours worked.
    Amended How To. Steps 3, 6, 7, 8 and 9 amended.
      | | TCM1000370 | How to enter short-term childcare details.
    Amended How To. Steps 3 and 4 amended.
      | | TCM1000397 | How to check for entitlement to the four-week run-on.
    Amended How To. Guidance amended throughout.
      | | TCM1000467 | How to check if the claim for CTC has been automatically backdated.
    Amended How To. Step 2 amended.
      | | TCM1000468 | How to check if the claim for WTC has been automatically backdated.
    Amended How To. Step 2 amended.
      | | TCM1000469 | How to check if the claim for WTC and CTC has been automatically backdated.
    Amended How To. Step 2 amended.
      | | TCM1000480 | How to calculate the potential effective date of a claim.
    Amended How To. Steps 1 and 10 amended. New step 11 written.
      | | TCM1000532 | How to check the 50+ Start Date and End Date fields.
    Amended How To. Note added to guidance. |