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HMRC internal manual

Tax Credits Manual

Tax Credits Manual: recent changes

Below are details of the amendments that were published on 1 August 2013 (see the update index for all updates).

| Page | Details of update | || | TCM0014040 | Appeals stage 1 - initial appeal action.
Amended guidance. Guidance amended throughout. | | TCM0014120 | Appeal stage 3 - pre settlement action.
Deleted guidance. | | TCM0014160 | Appeals stage 3 - settlement by agreement.
Amended guidance. Guidance amended throughout. | | TCM0014200 | Appeals stage 4 - preparing the response.
Amended guidance. Title renumbered. | | TCM0014220 | Appeals stage 4 - preparing the response - late appeals (AG).
Amended guidance. Title renumbered. | | TCM0014240 | Appeals stage 4 - preparing the response - supplementary response required (AG).
Amended guidance. Title renumbered. | | TCM0014280 | Appeals stage 5 - other procedures prior to tribunal decision (AG).
Amended guidance. Title renumbered. | | TCM0014300 | Appeals stage 6 - action on receipt of tribunal decision (Info).
Amended guidance. Title renumbered. | | TCM0014320 | Appeals stage 6 - action on receipt of tribunal decision (AG).
Amended guidance. Title renumbered. | | TCM0014360 | Appeals stage 7 - consideration of appeal to Upper Tribunal (AG).
Amended guidance. Title renumbered. | | TCM0050040 | No longer lives/works in UK (AG).
Amended guidance. Step 2 TCM number corrected. | | TCM0078600 | Verification Failures work list - Rule 12 - Residency criteria not met (post award) (Info).
Amended guidance. New note added regarding Croatia. | | TCM0128040 | Immigration control - exclusion exemptions (Info).
Amended guidance. Exemptions from immigration control exclusion (WTC only) notes updated and Croatia included as part of the EU. | | TCM0128140 | Residence, presence and right to reside - right to reside (Info).
Amended guidance. Notes updated regarding Croatia being now part of the EU. | | TCM0136300 | National Insurance (NI) credits where customers claim misdirection.
Amended guidance. Reasons not to follow this guidance section added. | | TCM0138020 | Claim or work item - action to take before processing.
Amended guidance. Amended at Step 3. | | TCM0152080 | Application Notes and Household Notes - correct completion (AG).
Amended guidance. Step 4 amended. | | TCM0156020 | Standardised Messages - A - Appeals.
Amended guidance.
Note AC02 no longer to be used after 1 August 2013.
New notes AC30 to AC32.
Notes AM03, AM04 no longer to be used after 1 August 2013.
New notes AM12 and AM13.
Notes AS01, AS02, AS04, AS08, AS15 no longer to be used after 1 August 2013.
New notes AS17 to AS21. | | TCM0164040 | Standardised Messages - N - Change of circumstances (other).
Amended guidance. New notes NX35 to NX37. | | TCM0168020 | Standardised Messages - P - Payments (codes from PA to PM).
Amended guidance. Note PC16 amended. New notes PM20 to PM30. | | TCM0170020 | Standardised Messages - Q - Manual capture.
Amended guidance. New note QR07. | | TCM0172060 | Standardised Messages - S - Renewals (codes from SJ to SS).
Amended guidance. New notes SL43 to SL46. | | TCM0174040 | Standardised Messages - U - Compliance.
Amended guidance. Notes UA03, UA24, UA44 to UA57 amended. New notes UB01 to UB08. | | TCM0256040 | Late declaration received - consider new claim.
Amended guidance. Checklist amended. | | TCM0256200 | Manual capturing a new claim - for late declarations helpcard.
Amended guidance. Employed Earnings section amended. | | TCM0262120 | Miscellaneous (G-R): renewals - initial action.
Amended guidance. Steps 1 and 2 amended. | | TCM0272220 | Unprocessed S17 work list - Incomplete, Unsigned or No PY-1.
Amended guidance. Majority of steps amended throughout. | | TCM0272400 | Unprocessed S17 work list - Unprocessed change of circumstances.
Amended guidance. Steps 4 and 9 amended. | | TCM0280000 | Specialist areas: contents.
Amended contents. Amended to reflect changes to International guidance. | | TCM0282100 | Bank accounts - foreign (AG).
Amended guidance. Step 1 amended. Latvia entered onto list of European Countries. | | TCM0284120 | Change of circumstances - non-complex to complex (AG).
Amended guidance. Steps 3, 9, 12, 13, 15, 18, and 33 amended. | | TCM0284140 | Complex / International case- identify (Info).
Amended guidance. References to Croatia entered. | | TCM0284220 | Complex cases - manual payments - issuing (AG).
Amended guidance. All steps amended. | | TCM0284385 | Complex cases - removing second adult element post award.
Amended guidance. References to Croatia entered. | | TCM0284390 | Complex cases - renewals - annual declaration - issuing.
Amended guidance. Step 9 new note added. | | TCM0287000 | Specialist areas - International: contents.
Amended contents. Amended to include links to new sections TCM0304000, TCM0305000, TCM0306000, TCM0307000. Renumbered pages also moved from this page to relevant new contents pages. | | TCM0287030 | Lead-in to post award change of circumstances.
Deleted guidance. Re-numbered to TCM0304050. | | TCM0287040 | Absence from UK - temporary or permanent.
Deleted guidance. Re-numbered to TCM0304100. | | TCM0287080 | CBO International Group 1 EC sections - contacting (Info).
Deleted guidance. Re-numbered to TCM0304150. | | TCM0287090 | Claim made in the incorrect state.
Deleted guidance. Re-numbered to TCM0304500. | | TCM0287120 | International pre-award claims - Crown servants.
Deleted guidance. Re-numbered to TCM0306200. | | TCM0287125 | Customer living in the Other Member State and claiming family benefits following the death of a worker in the UK.
Deleted guidance. Re-numbered to TCM0304300. | | TCM0287130 | Derived Rights - Customer living in the Other Member State and claiming family benefits under Derived Rights.
Deleted guidance. Re-numbered to TCM0304350. | | TCM0287140 | EEA involvement - adding a child or young person post award.
Deleted guidance. Re-numbered to TCM0304400. | | TCM0287150 | Children of tax credits customers undertaking FTNAE in EEA.
Deleted guidance. Re-numbered to TCM0304200. | | TCM0287160 | International pre-award claims - EEA nationals with no abroad involvement.
Deleted guidance. Re-numbered to TCM0306300. | | TCM0287180 | International pre-award claims - incomplete applications with abroad involvement.
Deleted guidance. Re-numbered to TCM0306400. | | TCM0287190 | International pre-award claims - rest of the world.
Deleted guidance. Re-numbered to TCM0306500. | | TCM0287200 | International pre-award claims - initial action.
Deleted guidance. Re-numbered to TCM0306100. | | TCM0287210 | Deciding exchange rates.
Deleted guidance. Re-numbered to TCM0304450. | | TCM0287215 | Manual action for complex overpayments.
Deleted guidance. Re-numbered to TCM0304250. | | TCM0287220 | Other Member States - contact.
Deleted guidance. Re-numbered to TCM0305100. | | TCM0287230 | Other Member States - request a reimbursement of a family benefit.
Deleted guidance. Re-numbered to TCM0305200. | | TCM0287240 | Right to reside.
Deleted guidance. Re-numbered to TCM0307100. | | TCM0287250 | Right to reside - change of circumstances.
Deleted guidance. Re-numbered to TCM0307200. | | TCM0287260 | Right to reside - change of circumstances.
Deleted guidance. Re-numbered to TCM0307300. | | TCM0290150 | Persons From Abroad team - Pre award claims - Customers are subject to immigration control.
Amended guidance. Reference to Croatia added to guidance. | | TCM0290155 | Pre award claims - Joint claim - One customer is subject to immigration control - No child responsibility.
Amended guidance. Background information amended. Reference to Croatia added to guidance. | | TCM0304000 | International - miscellaneous.
New section. Contains International miscellaneous guidance previously contained in TCM0287000. | | TCM0304050 | Post award change of circumstances - lead-in.
New guidance. Re-numbered from TCM0287030. | | TCM0304100 | Absence changed to non-UK / non-EEA - temporary or permanent.
New guidance. Re-numbered from TCM0287040. | | TCM0304150 | CBO International Group 1 EC sections - contacting (Info).
New guidance. Re-numbered from TCM0287080. | | TCM0304200 | Children of tax credits customers undertaking FTNAE in EEA.
New guidance. Re-numbered from TCM0287150. | | TCM0304250 | Complex overpayments - manual action.
New guidance. Re-numbered from TCM0287215. | | TCM0304300 | Death of a worker in the UK.
New guidance. Re-numbered from TCM0287125. | | TCM0304350 | Derived Rights.
New guidance. Re-numbered from TCM0287130. | | TCM0304400 | EEA involvement - adding a child or young person post award.
New guidance. Re-numbered from TCM0287140. | | TCM0304450 | Exchange rates - deciding.
New guidance. Re-numbered from TCM0287210. | | TCM0304500 | Incorrect state - claim made.
New guidance. Re-numbered from TCM0287090. | | TCM0305000 | International - Other Member States.
New section. Contains International Other Member States-related guidance previously contained in TCM0287000. | | TCM0305100 | Other Member States - contact.
New guidance. Re-numbered from TCM0287220. | | TCM0305200 | Other Member States - request a reimbursement of a family benefit.
New guidance. Re-numbered from TCM0287230. | | TCM0306000 | International - pre-award.
New section. Contains International pre-award-related guidance previously contained in TCM0287000. | | TCM0306100 | International pre-award claims - initial action.
New guidance. Re-numbered from TCM0287200. | | TCM0306200 | International pre-award claims - Crown servants.
New guidance. Re-numbered from TCM0287120. | | TCM0306300 | International pre-award claims - EEA nationals with no abroad involvement.
New guidance. Re-numbered from TCM0287160. | | TCM0306400 | International pre-award claims - incomplete applications with abroad involvement.
New guidance. Re-numbered from TCM0287180. | | TCM0306500 | International pre-award claims - rest of the world.
New guidance. Re-numbered from TCM0287190. | | TCM0307000 | International - right to reside.
New section. Contains International right to reside-related guidance previously contained in TCM0287000. | | TCM0307100 | Right to reside.
New guidance. Re-numbered from TCM0287240. | | TCM0307200 | Right to reside - change of circumstances.
New guidance. Re-numbered from TCM0287250. | | TCM0307300 | Right to reside - change of circumstances.
New guidance. Re-numbered from TCM0287260. | | TCM0320040 | Glossary: A.
Amended guidance. References to A8 Nationals deleted. Advanced Education Notes amended. | | TCM0320080 | Glossary: C.
Amended guidance. A8 National reference amended to EEA and added Croatia into guidance. Croatian National section amended. | | TCM0320120 | Glossary: E.
Amended guidance. European Economic Areas updated. | | TCM0320140 | Glossary: F.
Amended guidance. Croatia added to guidance. | | TCM0320300 | Glossary: N.
Amended guidance. Non-advanced education section updated. | | TCM0320320 | Glossary: O.
Amended guidance. Other Member States section updated. | | TCM0320420 | Glossary: T.
Amended guidance. Temporary and Permanent Absence section added. | | TCM0320480 | Glossary: W.
Amended guidance. Worker Authorisation Requirement section added and Croatian references included. Worker Registration Scheme section updated. | | TCM1000408 | How to use the International Group database.
Amended How To. Steps 1 and 2 amended. |