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HMRC internal manual

Tax Credits Technical Manual

• From: HM Revenue & Customs
• Published: 19 March 2016
• Updated: 6 August 2019, see all updates

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1. Contents

A guide to the law relating to Child Tax Credit and Working Tax Credit including entitlement, changes in circumstances and how payments are made

1. TCTM01000

   Overview and Purpose: contents
2. TCTM02000

   Entitlement: contents
3. TCTM03000

   Maximum rates: contents
4. TCTM04000

   Income: contents
5. TCTM05000

   Change of circumstances: contents
6. TCTM06000

   Claims and notification: contents
7. TCTM07000

   Calculation of entitlement: contents
8. TCTM08000

   Payments of Tax Credits: contents
9. TCTM09000

   Decision Making: contents
10. TCTM10000

    Compliance: contents
11. TCTM11000

    Transition to Universal Credit: contents
12. TCTM12000

    Consolidated Tax Credit Legislation
13. TCTM13000

    Abbreviations

Updates

1. TCTMUPDATE001

   updateindex

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