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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 24 December 2013 (see the update index for all updates)

| Page | Details of update | || | TCM0014040 | Appeals stages: Appeals stage 1 - initial appeal action
Amended guidance to
Step 1 - Delete TC621 reference and amend with TC2012.
Step 1 - Delete TC621 (late appeal) reference and amend with TC2013
Steps 5 and 6 - TC621 amended to TC2012
Steps 22 and 23 TC621 (late appeal) amended to TC2013 | | TCM0120040 | Eligibility - income (other than earnings): Income - benefits (Info)
Amended guidance - New additional information added for what to include in other income | | TCM0287000 | Specialist areas: international: contents
Amended guidance New guidance added to contents for TCM0287500 | | TCM0287500 | Specialist areas: international: change in employment (UK or EEA) international change of circumstances
New Guidance for change in employment | | TCM0304050 | Specialist areas: international: miscellaneous: post-award change of circumstances - lead in
Amended guidance Step 5 has been amended to follow guidance in TCM0287500  | | TCM0304100 | Specialist areas: international: miscellaneous: address changed to non-UK / non-EEA - temporary or permanent
Amended guidance Step 4 If the absence is permanent calculate the effective date as being - delete “after the date” | | TCM0304250 | Specialist areas: international: miscellaneous: complex overpayments - manual action
Amended guidance Step 1- New additional information for tax credit not ended, no further monies due but there is an overpayment | | TCM0300050 | Specialist areas - Specialist Trace: Mismatched claims - Mismatch team only
Amended guidance - steps have been renumbered throughout.
New text has been added at step 27 for current year income. | | TCM1000417 | How to request calls to be burned to a CD
Amended guidance - Nero Officer Actions - number of CD’s burned has been amended from 3 to 2. Reference to working copy 2 deleted. |