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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 5 April 2013 (see the update index for all updates)

Page Details of update
   
TCM0022320 Manual calculation - backdating.
Amended guidance. Step 3 amended.  
TCM0032100 Child or young person - adding or re-including.
Amended guidance. Step 8 amended.  
TCM0032220 Date of birth - correction (AG).
Amended guidance. Step 11 amended.  
TCM0042160 Deleting details (Info).
Amended guidance. References to PIP and Local Authority Support Services inserted.  
TCM0042200 DLA / PIP / AA / AFIP entitlement - Start Stop notifications of disability changes.
Amended guidance. Guidance amended throughout.  
TCM0042240 DLA / AA / entitlement - notification of disability changes (TCO only) (AG).
Deleted guidance.  
TCM0042280 Establish if a change can be made (AG).
Amended guidance. Steps 11 and 38 amended.  
TCM0044060 Income changes.
Amended guidance. Step 11 amended.  
TCM0044180 Notification of an award to disability benefit - adult.
New guidance written.  
TCM0044190 Notification of an award of disability benefit - child.
New guidance written.  
TCM0044260 Signals history - correcting start/end dates (Info).
Amended guidance. Local Authority Services added.  
TCM0044340 What is a change of circumstance? (Info).
Amended guidance. Local Authority Services added.  
TCM0054120 Unprocessed Change of Circumstances helpcard.
Amended guidance. References to PIP and Local Authority Services inserted.  
TCM0062200 Child or young person restarts full-time education (AG).
Amended guidance. Local Authority Support Service references added.  
TCM0062320 Compliance allegation referrals.
Amended guidance. HumInt references included.  
TCM0064180 Intelligent Manual Capture - desk aid.
Amended guidance. Notes 1.12, 2.7 and 2.4 amended.  
TCM0064200 Intelligent Manual Capture - Disability element (Info).
Amended guidance. References to PIP inserted and new notes added.  
TCM0064220 Intelligent Manual Capture - Disability element (AG).
Amended guidance. Steps 1, 8, 9 and 10.  
TCM0064260 Intelligent Manual Capture - information capture (AG).
Amended guidance. Step 10 amended.  
TCM0066100 Manual capture helpcard.
Amended guidance. Note 1.12 amended.  
TCM0069060 Pre-capture - income check - Netherton only.
Amended guidance. Background and Step 1 new notes added. Contractions applied.  
TCM0076040 Incomplete Applications work list.
Amended guidance. Steps 55 and 73 amended.  
TCM0076080 Incomplete Applications work list helpcard.
Amended guidance. Applicant Screen 1 - Country section amended.  
TCM0112160 Incapacitated partners (Info).
Amended guidance. References to PIP inserted, new note added and Council Tax Benefit removed.  
TCM0113055 Disability - pre-award checks.
Amended guidance. Step 3 amended.  
TCM0122050 Disability - patients in hospital.
Amended guidance. References to PIP inserted.  
TCM0122050 Disability - patients in hospital.
Amended guidance. References to PIP inserted and guidance updated.  
TCM0122080 Disability - qualifying benefits and fast track procedure (Info).
Amended guidance. Council Tax Benefit inserted.  
TCM0122080 Disability - qualifying benefits and fast track procedure (Info).
Amended guidance. Council Tax Benefit added and references to PIP inserted.  
TCM0122100 Disability - severe disability element (Info).
Amended guidance. References to DLA and PIP amended.  
TCM0122100 Disability - severe disability element (Info).
Amended guidance. References to PIP and DLA inserted.  
TCM0128140 Residence, presence and right to reside - right to reside (Info).
Amended guidance. Council Tax Reduction Scheme inserted.  
TCM0132380 Income limits - calculation (Info).
Amended guidance. Step 3 amended.  
TCM0132420 Rates and thresholds (Info).
Amended guidance. 2013-2014 rates and thresholds table updated.  
TCM0138320 Tell Us Once - capturing and amending a claim.
Amended guidance. References to PIP inserted. Step 16 new notes added.  
TCM0156020 Standardised Messages - A - Appeals.
Amended guidance. Notes AC01, AS03, AS04, AW03, AW09, AW10 and AW16 amended.  
TCM0158020 Standardised Messages - E - Enquiry Centres and Contact Centres.
Amended guidance. Messages EB01 and EC03 updated.  
TCM0160040 Standardised Messages - I - International / Isle of Man and Channel Islands.
Amended guidance. New note added. A8 replaced with A2 and International.  
TCM0166020 Standardised Messages - O - Overpayments (codes from OA to OM).
Amended guidance. New notes OD100 and OD101 added.  
TCM0224020 Overpayments (Introduction).
Amended guidance. Later years added on.  
TCM0224080 Overpayments - calculate and remit (cases suspended before 30/10/06) (Info).
Amended guidance. Contraction updated.  
TCM0224100 Overpayments - calculate and remit (cases suspended before 30/10/06) (AG).
Amended guidance. Step 35 and 38 amended.  
TCM0224120 Overpayments - calculate and remit (cases suspended on or after 30/10/06) (Info).
Amended guidance. Contraction updated.  
TCM0224140 Overpayments - calculate and remit (cases suspended on or after 30/10/06) (AG).
Amended guidance. Step 35 and 38 amended.  
TCM0224220 Overpayments - certificate of debt (Info).
Amended guidance. Spelling error corrected.  
TCM0226000 Standardised Messages - D - DWP benefits / Checkbrick.
Amended guidance. References to PIP inserted throughout. New notes DD54 to DD89 added.  
TCM0228260 Overpayments - notional entitlement - household breakdown reported late.
Amended guidance. Steps 1, 2, 3, 9 and 21 amended. New step 25 written and steps 26 onwards renumbered.  
TCM0230020 Overpayments - recovery reinstatement (cases suspended before 30/10/06) (Info).
Deleted guidance.  
TCM0230040 Overpayments - recovery reinstatement (cases suspended before 30/10/06) (AG).
Deleted guidance.  
TCM0262260 Renewals - restore terminated renewal.
Amended guidance. Contractions amended throughout. Step 6 amended.  
TCM0300120 NINOs and NONOs Specialist Trace Unit only - no NINO claims - pre-NINO allocation.
Amended guidance. Steps 8, 9, 20, and 38 amended.  
TCM0316020 Letters and forms.
Amended guidance. Forms TC841 and TC843 (GB) amended. TC1102 deleted.  
TCM1000379 How to check if the customer is entitled to the childcare element.
Amended How To. Benefit council tax added.