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 7 May 2013 (see the update index for all updates)

Page Details of update
   
TCM0022320 Manual calculation - backdating.
Amended guidance. Contractions amended throughout. Step 13 amended.  
TCM0036060 Changes - customer: Address - changed to non - UK / non - EEA address (Info).
Deleted guidance.  
TCM0036080 Changes - customer: Address - changed to non - UK / non - EEA address (AG).
Deleted guidance.  
TCM0036100 Changes - customer: Family break up.
Amended guidance. Guidance rewritten.  
TCM0036120 Changes - customer: Family break up (AG).
Deleted guidance.  
TCM0038120 Death of a child - new claims (AG).
Amended guidance. New Child Benefit number added.  
TCM0046040 Bank or building society account change /payment frequency (AG).
Amended guidance. TC649A replaced with TC648 throughout.  
TCM0048060 Address/work change - country outside UK (AG).
Amended guidance. Reference to EEA inserted and new note added.  
TCM0050040 No longer lives/works in UK (AG).
Amended guidance. Step 2 TCM number amended.  
TCM0062200 Child or young person restarts full-time education (AG).
Amended guidance. New note added in Background.  
TCM0064180 Intelligent Manual Capture - desk aid.
Amended guidance. 1.12 and 2.8 amended.  
TCM0064200 Intelligent Manual Capture - Disability element (Info).
Amended guidance. New note added.  
TCM0064220 Intelligent Manual Capture - Disability element (AG).
Amended guidance. New note added.  
TCM0064260 Intelligent Manual Capture - information capture (AG).
Amended guidance. Armed Forces Independence Payment reference added and note added. Child Benefit number updated.  
TCM0066100 Manual capture helpcard.
Amended guidance. 1.12 amended.  
TCM0076080 Incomplete Applications work list helpcard.
Amended guidance. New Child Benefit number added.  
TCM0112160 Incapacitated partners (Info).
Amended guidance. Armed Forces Independence Payment reference added. New notes added.  
TCM0113055 Disability - pre-award checks.
Amended guidance. New note at Step 3. Armed Forces Independence Payment reference added throughout.  
TCM0114100 Qualifying young person leaves FTE - date CTC is paid (Info).
Amended guidance. Connexions or Local Support Services section added.  
TCM0118240 Taxable earnings adjustments (Info).
Amended guidance. Contraction amended.  
TCM0120040 Income - benefits (Info).
Amended guidance. Armed Forces Independence Payment reference added.  
TCM0122050 Disability - patients in hospital.
Amended guidance. Armed Forces Independence Payment reference added throughout.  
TCM0122080 Disability - qualifying benefits and fast track procedure (Info).
Amended guidance. New notes added. Armed Forces Independence Payment reference added.  
TCM0122100 Disability - severe disability element (Info).
Amended guidance. New note added.  
TCM0128140 Residence, presence and right to reside - right to reside (Info).
Amended guidance. All guidance amended.  
TCM0136160 Good cause - renewals.
Amended guidance. Contractions amended throughout. Background - new TCM number. Step 2 note deleted and added at step 3. TCM number replaced throughout. Step 10 amended.  
TCM0136190 Incorrectly-ended cases - re-claim made (AG).
Amended guidance. Step 56 amended.  
TCM0136300 National Insurance (NI) credits where customers claim misdirection.
New guidance written.  
TCM0156040 Standardised Messages - B - Backdating.
Amended guidance. Note BZ30 amended.  
TCM0158020 Standardised Messages - E - Enquiry Centres and Contact Centres.
Amended guidance. Note ED01 amended.  
TCM0168020 Standardised Messages - P - Payments (codes from PA to PM).
Amended guidance. Note PF14 amended. New notes added PF37-PF48 and PJ27-PJ32.  
TCM0168040 Standardised Messages - P - Payments (codes from PN to PZ).
Amended guidance. Notes PW01-PW04 amended and new note PW05 added.  
TCM0174040 Standardised Messages - U - Compliance.
Amended guidance. Notes UA31, UA33 - UA38 amended. UA44 - UA59 amended. New notes UA92 - UA96 added.  
TCM0176020 Standardised Messages - X - Miscellaneous.
Amended guidance. New section for notes regarding NIRS credits.  
TCM0212160 Payment arranging (next day).
Amended guidance. Guidance amended to Step 5, then deleted thereafter.  
TCM0212280 Direct payments - validate large payments.
Amended guidance. Step 5 amended. Where youy would BF a case for 1 month, you now send a copy of the letter to storage.  
TCM0214120 Hardship - overview of claims and overpayment recovery (Info).
Amended guidance. TCM number amended throughout.  
TCM0240130 Informed choice work list.
Amended guidance.  
TCM0240130 Informed choice work list.
Amended guidance. New note at step 4 added.  
TCM0284140 Complex / International case- identify (Info).
Amended guidance. Contractions amended throughout and last part of guidance updated.  
TCM0287030 Lead-in to post-award change of circumstances.
Amended guidance. Step 2 and step 3 amended.  
TCM0287040 Address changed to non UK / non EEA - temporary or permanent.
Amended guidance. Guidance amended throughout.  
TCM0287060 Absence from UK - temporary or permanent (AG).
Deleted guidance.  
TCM0287090 Claim made in the incorrect state.
Amended guidance. Contractions amended throughout.  
TCM0287100 Crown Servants - International team only (Info).
Deleted guidance.  
TCM0287120 International pre award claims - Crown servants.
Amended guidance. Guidance rewritten.  
TCM0287190 International pre-award claims - rest of the world.
New guidance written.  
TCM0287200 International pre-award claims - initial action.
Amended guidance. Step 21 note amended.  
TCM0287240 Right to reside.
Amended guidance. Steps 2, 3, 10, 12, 13, 16, 18, 24 and 38, amended. Steps renumbered throughout.  
TCM0287250 Right to reside change of circumstances.
New guidance written.  
TCM0287260 Right to reside - establish if there is enough information.
Amended guidance. Steps 1, 2, 3 and 4 amended.  
TCM0288520 Manually paying WTC and CTC together.
Amended guidance. Management Unit added. Step 1 amended.  
TCM0288540 Manually paying WTC upfront - E400 series forms or SEDs returned from Other Member State.
Amended guidance. Management Unit added. Step 15 amended, steps renumbered. Step 19 new notes added. Step 32 amended. Step 39 amended.  
TCM0288560 Manually paying WTC up front.
Amended guidance. Background amended. Step 1 amended. Step numbers renumbered throughout. Step 4 amended.  
TCM0288580 Preparing case to pay WTC and CTC.
Amended guidance. EEA customer reference added. Contractions amended throughout. Step 65, 70 and 74 amended.  
TCM0292010 Post Office card account - Maintain POca systems.
Amended guidance. Guidance amended throughout.  
TCM0292020 Post Office card account: Post Office card account - POca action guide.
Amended guidance. Guidance amended throughout.  
TCM0320040 Glossary: A.
Amended guidance. Approved Training section amended.  
TCM0320100 Glossary: D.
Amended guidance. Disabled child and qualifying young person section amended.  
TCM0322175 Deductions from income - Netherton only.
Amended guidance. References to ASPP inserted.  
TCM1000080 How to check or update the PAD notes.
Amended How To. Step 4 amended.  
TCM1000266 How to check if the Child Benefit claim indicator has been set.
Amended How To. Step 1 amended.  
TCM1000267 How to update Post Office card account or bank account details.
Amended How To. All steps amended.  
TCM1000269 How to check if Child Benefit correspondence is open or closed and if the renewal inhibited signal is set.
Amended How To. Step 1 amended.  
TCM1000270 How to send POca details to Child Benefit Office.
Amended How To. Step 1 and 2 amended.  
TCM1000408 How to use the International Group database.
How To amended throughout.  
TCM1000471 How to check if the customer is eligible for a same day hardship payment.
Deleted How To.  
TCM1000472 How to arrange an Urgent Payment request- not within the hardship criteria.
New How To written.  
TCM1000473 How to arrange a next day payment.
Amended How To. All 3 steps amended.