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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Overview and purpose: the purpose and structure of the TCTM

The Tax Credits Technical Manual (TCTM) is a guide to the law relating to Child Tax Credit and Working Tax Credit. This is presented in thirteen main sections:

Overview and purpose (see TCTM01000)
   
Entitlement (see TCTM02000)
Maximum rates (see TCTM03000)
Income (see TCTM04000)
Change of circumstances (see TCTM05000)
Claims and Notifications (see TCTM06000)
Calculation of awards (see TCTM07000)
Payments (see TCTM08000)
Decision Making (see TCTM09000)
Compliance (see TCTM10000)
Transition to Universal Credit (see TCTM11000)
Consolidated Tax Credit Legislation (see TCTM12000)
Abbreviations (see TCTM13000)

These sections are in line with the law at the time of writing (April 2015). Other changes to legislation made later in the year, and any appropriate additional sections, will be incorporated at the earliest opportunity. In the interim, reference may need to be made to appropriate Statutory Instruments.