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HMRC internal manual

Tax Credits Technical Manual

• From: HM Revenue & Customs
• Published: 19 March 2016
• Updated: 5 March 2018, see all updates

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1. Contents
2. TCTM02000
3. TCTM02200

Entitlement: CTC entitlement

1. TCTM02201

   Circumstances in which a person is treated as responsible for a child or qualifying young person: contents
2. TCTM02210

   Circumstances in which a person is not treated as responsible for a child or qualifying young person: contents
3. TCTM02220

   Definition of a child, qualifying young person, disabled and severely disabled child or qualifying young person
4. TCTM02221

   Late notification that a Qualifying Young person met the qualifying conditions from 1 September
5. TCTM02230

   Definitions of education and registered with the Careers Service or Connexions Service
6. TCTM02240

   Death of a child or qualifying young person
7. TCTM02260

   Payment to main carer
8. TCTM02270

   Entitlement to disability element
9. TCTM02280

   CTC Elements: contents

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