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HMRC internal manual

Tax Credits Technical Manual

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

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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