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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 25 April 2014
(see the update index for all updates)

| Page | Details of update | || | TCM0032100 | Changes: children (A-E): child or qualifying young person - adding or re-including
Amended guidance - Step 1 amended
  | | TCM0032160 | Changes: children (A-E): child or qualifying young person - adding or re-including
Amended guidance - Step 10 amended
  | | TCM0040020 | Changes - death (customer): Death of a customer - Priority 1 team only
Amended guidance - Step 13 amended
  | | TCM0048060 | Changes - work (general A-M): Address/work change - country outside UK (AG)
Amended guidance - Step 1 amended and new TCM link added
  | | TCM0050000 | Changes - work (general N-Z): contents
Deleted guidance - TCM0050040
  | | TCM0078220 | Claims - work lists (VFs - 1 to 12): Verification Failures work list - Rule 2 - Child not matched - pre-award claims
Amended guidance - Steps amended throughout the chapter | | TCM0134520 | Miscellaneous: C to D: identity fraud - remedial cases - TCO only (AG)
Amended guidance - All references to form TC898a in Steps 15, 19, 20, and 21 amended to OS10

Note: Form OS10 is available for use from 13/05/2014, replacing TC898a which was issued until that date
  | | TCM0136160 | Miscellaneous (E to O): Good cause - renewals
Amended guidance - Introduction text deleted, Step 10 amended for missing information
  | | TCM0166020 | Notes - Standardised Messages (O): Standardised Messages - O - overpayments (codes from OA to OM)
Amended guidance - disputed overpayments standardised message OE26 amended
  | | TCM0166040 | Notes - Standardised Messages (O): Standardised Messages - O - overpayments (codes from ON to OZ)
Amended guidance - overpayment reviews - New standardised messages from OP18 to OP21 inclusive
  | | TCM0168020 | Notes: Standardised Messages (P): Standardised Messages - P - Payments (codes from PA to PM)
Amended guidance - Bank Liaison Team - note amended

Amended guidance - Standardised message PB05, PB27 and PB28 amended - Citibank references deleted.

Amended guidance - Calculating and scheduling manual payments - New standardised messages for PC26 to PC29.

Amended guidance Manual Adjusted Payments to avoid hardship team - New standardised messages PM31
  | | TCM0172080 | Notes - Standardised Messages (S): Standardised Messages - S - Renewals (codes from ST to SZ)
Amended guidance - Unfinalised awards where a subsequent year is finalised code numbers updated

Amended guidance - Unfinalised awards - finalised off system code numbers updated

Amended guidance - Unfinalised multi years cases - finalised off system code numbers updated

Amended guidance - Unfinalised awards - finalised off system - New standardised message SY15

Amended guidance unfinalised multi years cases - finalised off system -New standardised messages SZ33 to SZ38
  | | TCM0184150 | Notices - general: Notices - manual correspondence team
Amended guidance - Step 24 rewritten and 2 new steps added - Steps 25 and 26
  | | TCM0192000 | NTC listings (miscellaneous): contents
New Guidance - TCM0192060 NTC listing - PX8P CY and PY cases
  | | TCM0216120 | Payment - hardship (manually adjusting): Manually adjusting payments to avoid hardship
Amended guidance - guidance rewritten from step 1
  | | TCM0256040 | Renewals - Annual Declaration (general): Late declaration received - consider new claim
Amended guidance - All steps updated to incorporate new steps 6 and 7
  | | TCM0256200 | Renewals Annual Declaration (general): Manual capturing a new claim - for late declarations helpcard
Amended guidance - Part 5 Income details - Employed earnings - note amended
  | | TCM0260000 | Renewals - miscellaneous (A-F): contents
Amended guidance - Whole chapter extensively updated, Deleted guidance - TCM0260100
  | | TCM0262120 | Renewals: miscellaneous (G-R): renewals - initial action
Amended guidance - Step 20 amended
  | | TCM0264000 | Renewals - miscellaneous (S-Z): contents
Amended guidance - deleted reference to AG for TCM0264240
  | | TCM0264220 | Renewals - miscellaneous (S-Z): Renewals - unfinalised awards
Amended guidance - whole chapter extensively rewritten
  | | TCM0264240 | Renewals - miscellaneous (S-Z): Renewals - unfinalised awards - subsequent year finalised - subsequent unfinalised years
Amended guidance - whole chapter extensively rewritten | | TCM0282100 | Specialist areas - Bank Liaison: Bank accounts - foreign
Amended guidance - References to Citibank deleted in all relevant steps
  | | TCM0284000 | Specialist areas - complex: contents
Deleted guidance - TCM0284060 change of circs changes from complex to non complex

Amended guidance - TCM0284080 - Action guide reference deleted
  | | TCM0284080 | Specialist areas - complex: change of circumstances - complex to non-complex
Amended guidance - Whole chapter rewritten
  | | TCM0284120 | Specialist areas - complex: change of circumstances - non-complex to complex
Amended guidance - Step 1 - FTNAE note added
  | | TCM0284260 | Specialist areas - complex: complex cases - manual renewal (AG)
Amended guidance - first sentence - number of steps text amended from 37 to 38
  | | TCM0284380 | Specialist areas - complex: complex cases - polygamous and polyandrous marriages / more than 18 children (AG)
Amended guidance - Step 24 - FTNAE note added
  | | TCM0284420 | Specialist areas - Complex: Complex cases - state nationals covered by international agreements (AG)
Amended guidance - Step 4 FTNAE note added
  | | TCM0306300 | Specialist areas: international: pre-award: international - pre-award claims - EEA nationals with no abroad involvement
Amended guidance - Step 7 amended, new TCM0070100 link added
  | | TCM0314100 | Extra information - Bank Details Guide - Bank Details Guide - D
Amended guidance - Dunfermline Building Society - reference to Royal Bank of Scotland deleted.
  | | TCM0314140 | Extra information - Bank Details Guide - Bank Details Guide - F
Amended guidance - Furness Building Society - reference to Royal Bank of Scotland deleted
  | | TCM0314340 | Extra information - Bank Details Guide - Bank Details Guide - P
Amended guidance - Post Office Card account - reference to Citibank deleted
  | | TCM0314380 | Extra information - Bank Details Guide - Bank Details Guide - R
Amended guidance - Royal Bank of Scotland reference deleted
  | | TCM0314400 | Extra information - Bank Details Guide - Bank Details Guide - S
Amended guidance - Scottish Building Society - Royal Bank of Scotland reference deleted
  | | TCM0314460 | Extra information - Bank Details Guide - Bank Details Guide - V
Amended guidance - Virgin One Account- Royal Bank of Scotland reference delete
  | | TCM0320040 | Extra information: glossary: A
Amended guidance - Advanced Education - Jewish studies information deleted
  | | TCM0320300 | Extra information: glossary: N
Amended guidance - Non advanced education Islamic and Jewish studies amended
  | | TCM0322000 | Extra information: miscellaneous information: contents
Amended guidance - TCM0322175 - title amended
  | | TCM1000006 | How to access the Capture Renewal Declaration function
Amended How To - Guidance updated
  | | TCM1000026 | How to check for an open account status
Amended How To guidance - step 1 amended
  | | TCM1000183 | How to check for an open account status
New How To guidance
  | | TCM1000297 | How to check for a match on CBOL
Amended How To guidance - Step 5 amended
  |