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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 May 2012 (see the update index for all updates)

Page Details of update
   
   
TCM0012040 Child removed from household - CTFO referral - Appeals Officer Action (Info).
Deleted guidance.  
TCM0012060 Child removed from household - CTFO referral - Appeals Officer Action (AG).
Deleted guidance.  
TCM0012080 Child removed from household - CTFO referral - nominated Appeals Officer Action (Info).
Deleted guidance.  
TCM0012100 Child removed from household - CTFO referral - nominated Appeals Officer Action (AG).
Deleted guidance.  
TCM0012140 In-year adjustments appeals.
Amended guidance. Step 3 amended.  
TCM0012180 Renewals Terminated - appeals identification.
Amended guidance. Step 3 amended.  
TCM0012220 Statement of Account appeals.
Amended guidance. Steps 2 and 4 amended.  
TCM0012230 Response writers- consider what information can be disclosed.
Amended guidance. Step 5 amended.  
TCM0022100 Backdating - general.
Amended guidance. Background amended.  
TCM0032160 Childcare changes.
Amended guidance. Steps 8 to 11 amended.  
TCM0034120 Full-time non-advanced education or approved training - left and registered with qualifying body.
Amended guidance. Guidance regarding FTNAE amended.  
TCM0044060 Income changes.
Amended guidance. Steps 3, 4 and 14 amended.  
TCM0076040 Incomplete Applications work list.
Amended guidance. Replaces ‘Incomplete Applications work list (Info) and (AG).  
TCM0076060 Incomplete Applications work list (AG).
Deleted guidance.  
TCM0076080 Incomplete Applications work list helpcard.
Amended guidance. Notes amended throughout.  
TCM0113055 Disability - pre-award checks.
Amended guidance. Steps 3, 5, 6 and 15 amended.  
TCM0114120 Working Tax Credit entitlement (Info).
Amended guidance. Guidance amended throughout.  
TCM0118060 Earnings (Info).
Amended guidance. New note added.  
TCM0118080 Employment income (Info).
Amended guidance. New note added.  
TCM0118180 Self-employed income (Info).
Amended guidance. Directors guidance amended.  
TCM0124020 Carers (Info).
Amended guidance.  
TCM0124100 Foster carers and Kinship carers (Info).
Amended guidance. Amendments made regarding Foster Care Relief.  
TCM0124120 Gaps in employment (Info).
Amended guidance. New note added.  
TCM0126040 Employed earners (Info).
Amended guidance. All guidance amended.  
TCM0126080 More than one employment (Info).
Amended guidance. Guidance regarding hours amended.  
TCM0126160 Recognised cycles of work (Info).
Amended guidance. Guidance regarding hours amended.  
TCM0126200 Remunerative work - general (Info).
Amended guidance. Guidance regarding hours amended.  
TCM0126280 Work likely to continue (Info).
Amended guidance. Guidance regarding hours amended.  
TCM0126320 Working for 16 hours or more weekly (Info).
Amended guidance. Guidance regarding hours amended.  
TCM0134280 Incorrect personal information held on computer (AG).
Amended guidance. Step 10 address amended.  
TCM0136180 Incorrectly-ended cases - initial action (AG).
Amended guidance. Steps 3, 7, 10 and 16 amended.   
TCM0136190 Incorrectly-ended cases - re-claim made (AG).
Amended guidance. New Checklist written. New Steps 12, 19 and 23 written. Steps 33 and 34 amended.  
TCM0136200 Incorrectly-ended cases - re-claim not made (AG).
Amended guidance. New Checklist written. Guidance amended throughout.  
TCM0158020 Standardised Messages - E - Enquiry Centres and Contact Centres.
Amended guidance. New Backdating section added.  
TCM0158060 Standardised Messages - G - Mismatches.
Amended guidance. GM29 and GM30 amended.  
TCM0160040 Standardised Messages - I - International / Isle of Man and Channel Islands.
Amended guidance. New notes added II77-II80. Persons from Abroad notes amended and new notes IP20, IP21 added.  
TCM0162080 Standardised Messages - M - Miscellaneous general correspondence.
Amended guidance. Manual Correspondence messages updated.  
TCM0164040 Standardised Messages - N - Change of circumstances (other).
Amended guidance. New message added - NV17, amended - NV03, No Longer required NV02, NV05, NV07, NV08, NV09.  
TCM0176020 Standardised Messages - X - Miscellaneous.
Amended guidance. New messages added XD02 to XD12, XS34 to XS37.  
TCM0184150 Notices - manual correspondence team.
New guidance.  
TCM0186130 Household RLS work list suspended payment cases.
New guidance.  
TCM0186140 Manual correspondence work list.
Deleted guidance.  
TCM0216120 Manually adjusting payments to avoid hardship.
Amended guidance. Additional hardship guidance and Step 14 amended.  
TCM0226080 Overpayments - disputed liability following household breakdown.
Amended guidance. Background amended. Email to DMB name changed.  
TCM0226240 Overpayments - explanations - referral or letter received.
Amended guidance. Information amended and steps 1, 4, 9 and 12.  
TCM0254040 Annual Declaration - manual capture.
Amended guidance. Steps 8 and 9 amended.  
TCM0256040 Late declaration received - consider new claim.
Amended guidance. Background amended. Backdating dates amended.  
TCM0256080 Annual Declaration - manual Annual Declaration - issuing and processing (Info).
Amended guidance. Guidance amended throughout.  
TCM0256100 Annual Declaration - manual Annual Declaration - issuing and processing (AG).
Amended guidance. Guidance amended throughout.  
TCM0260180 Renewals - confirmation of customer circumstances (Info).
Deleted guidance.  
TCM0260220 Renewals - confirmation of customer circumstances - TCO only (AG).
Deleted guidance.  
TCM0264100 Renewals - terminate (Info).
Amended guidance. No Signature removed.  
TCM0264140 Renewals - terminated renewals - identify (AG).
Deleted guidance.  
TCM0264180 Renewals termination - correspondence.
Amended guidance. TCM number corrected in Checklist.  
TCM0264220 Renewals - unfinalised awards.
Amended guidance. All steps amended throughout. Title changed from ‘Renewals - unfinalised awards - subsequent year finalised’.  
TCM0264240 Renewals - unfinalised awards - subsequent year finalised - subsequent unfinalised years (AG).
Amended guidance.  
TCM0268080 Unfinalised multi-years - Stage 2 - Terminate and invite new claim (AG).
Amended guidance. Steps 14 and 15 amended. Step 16 deleted and renumbered thereafter.  
TCM0268120 Unfinalised multi-years - Stage 2a - New claim received or reminder needs issuing (AG).
Amended guidance. Step 6 amended.  
TCM0268160 Unfinalised multi-years - Stage 2b - Not four-weekly paid - terminate and invite new claim (AG).
Amended guidance. Step 8 deleted, rewritten and step numbers renumbered thereafter.  
TCM0268200 Unfinalised multi-years - Stage 3 - Work first unfinalised year (AG).
Deleted guidance.  
TCM0268240 Unfinalised multi-years - Stage 3a - Working PY-3 or earlier years (AG).
Deleted guidance.  
TCM0268280 Unfinalised multi-years - Stage 4 - Confirm subsequent years change of circumstances.
Deleted guidance.  
TCM0272220 Unprocessed S17 work list - Incomplete, Unsigned or No PY-1.
Amended guidance. Amendments to steps 18 and 19.  
TCM0272240 Unprocessed S17 work list - Late.
Amended guidance. Background amended.  
TCM0272480 Unprocessed S17 work list - work items - reasons (Info).
Amended guidance. TCM number in ‘Guidance to Follow’ updated.  
TCM0284260 Complex cases - manual renewal (AG).
Amended guidance. Step 6 - guidance link amended to TCM0184150.  
TCM0284394 Complex cases - renewals - annual declaration - returned / Unprocessed S17 work list item created.
Amended guidance. Step 1 amended, new step 19, previous step 19 renumbered to step 20.  
TCM0287125 Customer living in the Other Member State and claiming family benefits following the death of a worker in the UK.
New guidance.  
TCM0288500 Specialist areas - International (considering paying WTC and CTC manually).
Amended section. Title also changed from ‘Specialist areas - International (paying WTF upfront)’.  
TCM0288520 Manually paying WTC and CTC together.
Amended guidance. Title also changed from ‘Paying WTC and CTC together’.  
TCM0288540 Manually paying WTC and CTC together - International claims - E400 from Other Member State.
Amended guidance. Title also changed from ‘Paying WTC upfront - complex case action - E400 from Other Member State’.  
TCM0288560 Manually paying WTC - International Claims - manually paying WTC.
Amended guidance. Title also changed from ‘Paying WTC upfront - complex case action - manually paying WTC’.  
TCM0288580 Manually paying WTC - International Claims - preparing case to pay WTC and CTC.
Amended guidance. Title also changed from ‘Paying WTC upfront - complex case action - preparing case to pay WTC upfront’.  
TCM0300020 Confused ID (Info).
Deleted guidance.  
TCM0300040 Confused ID.
Amended guidance.  
TCM0300050 Mismatched claims - Mismatch team only.
Amended guidance.  
TCM0300120 NINOs and NONOs Specialist Trace Unit only- No NINO Claims - Pre NINO allocation.
Amended guidance.  
TCM0322600 Unprocessed S17 work list - late work item combinations.
Amended guidance. Guidance in table amended.  
TCM1000054 How to set the manual issue date and finalise PY and or PY-1 for RLS cases.
Amended How To.  
TCM1000383 How to enter the Connexions start and end date.
Amended How To. Steps 2 to 4 amended.