HMRC internal manual

Tax Credits Technical Manual

• From: HM Revenue & Customs
• Published: 19 March 2016
• Updated: 8 April 2021, see all updates

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

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

1. TCTM00100

   Data Protection
2. TCTM01000

   Overview and Purpose: contents
3. TCTM02000

   Entitlement: contents
4. TCTM03000

   Maximum rates: contents
5. TCTM04000

   Income: contents
6. TCTM05000

   Change of circumstances: contents
7. TCTM06000

   Claims and notification: contents
8. TCTM07000

   Calculation of entitlement: contents
9. TCTM08000

   Payments of Tax Credits: contents
10. TCTM09000

    Decision Making: contents
11. TCTM10000

    Compliance: contents
12. TCTM11000

    Transition to Universal Credit: contents
13. TCTM12000

    Consolidated Tax Credit Legislation
14. TCTM13000

    Abbreviations

Updates

1. TCTMUPDATE001

   updateindex

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