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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Tax Credits Manual: recent changes

Below are details of the amendments that were published on 4 June 2013 (see the update index for all updates)

Page Details of update
TCM0044170 PY-2 or earlier changes manual calculation.
Amended guidance. Included full title of SEES. Step 7 amended.  
TCM0052040 Left main job, has other jobs.
Amended guidance. Amended throughout.  
TCM0052160 Left main job, started new main job outside seven days.
Amended guidance. Guidance rewritten.  
TCM0052200 Left main job, started new main job within seven days.
Amended guidance. Guidance rewritten.  
TCM0052240 Left only job, not starting new job.
Amended guidance. Guidance rewritten.  
TCM0054080 Unprocessed Change of Circumstances work list (AG).
Amended guidance. All references to TCM0030000 included throughout.  
TCM0054100 Unprocessed Change of Circumstances work list - address changes (UK) (AG).
Amended guidance. Step 16 amended.  
TCM0118180 Self-employed income (Info).
Amended guidance. Self Assessment Tax Return section amended.  
TCM0138280 Subject Access Requests - registering the SAR.
Amended guidance. Guidance amended throughout.  
TCM0162020 Standardised Messages - J - Third party enquiries / Foreign documents.
Amended guidance. Note JI10 and JI13 amended.  
TCM0162080 Standardised Messages - M - Miscellaneous general correspondence.
Amended guidance. Notes MG03-MG07 amended. MT12 amended. New notes MT13-MT16.  
TCM0164040 Standardised Messages - N - Change of circumstances (other).
Amended guidance. New note added NU39.  
TCM0166020 Standardised Messages - O - Overpayments (codes from OA to OM).
Amended guidance. Note OD73 amended.  
TCM0176020 Standardised Messages - X - Miscellaneous.
Amended guidance. New notes added XJ24 and XJ25. New section added Stuck Cases with new notes XZ01-XZ03.  
TCM0224040 Overpayments - bankrupt or sequestrated customers.
Amended guidance. Guidance amended throughout.  
TCM0224100 Overpayments - calculate and remit (cases suspended before 30/10/06) (AG).
Amended guidance. Spelling errors corrected.  
TCM0228260 Overpayments - notional entitlement - household breakdown reported late.
Amended guidance. Steps 19 - 22 amended. Steps renumbered thereafter.  
TCM0262080 Renewals - income check.
Amended guidance. Contractions amended throughout. References to NMW added.  
TCM0287030 Lead-in to post-award change of circumstances.
Amended guidance. National of A8 country removed. Step 6 amended.  
TCM0287090 Claim made in the incorrect state.
Amended guidance. Step 20 amended.  
TCM0287130 Derived Rights - Customer living in the Other Member State and claiming family benefits under Derived Rights.
Amended guidance. Step 11 note deleted. Step 29 note deleted.    
  TCM0287160 International pre-award claims - EEA nationals with no abroad involvement.
Amended guidance. Steps 3, 4, 5, 8, 10, 12, 13 and 20.    
  TCM0287240 Right to reside.
Amended guidance. A8 National and Workers Registration Scheme removed. Rules Based Service added. Step 9 note amended. Step 18, 35 and 38 amended.    
  TCM0287250 Right to reside change of circumstances.
Amended guidance. Rules Based Service added.    
  TCM0287260 Right to reside - establish if there is enough information.
Amended guidance. A8 National reference removed. Step 2 deleted and all steps renumbered thereafter.    
  TCM0288520 Manually paying WTC and CTC together.
Amended guidance. Step 13 amended.    
  TCM0288580 Preparing case to pay WTC and CTC.
Amended guidance. Rules Based Service added throughout.    
  TCM0300120 NINOs and NONOs Specialist Trace Unit only - no NINO claims - pre-NINO allocation.
Amended guidance. Step 21 and 38 amended.    
  TCM0320040 Glossary: A.
Amended guidance. Approved training section amended.