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HMRC internal manual

Tax Credits Technical Manual

• From: HM Revenue & Customs
• Published: 19 March 2016
• Updated: 19 February 2020, see all updates

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1. Contents
2. TCTM02000
3. TCTM02600

Entitlement: WTC entitlement: Childcare element: Content

1. TCTM02601

   Introduction
2. TCTM02610

   Eligibility for child care element
3. TCTM02620

   Meaning of incapacitated
4. TCTM02630

   Relevant child care charges
5. TCTM02640

   Calculating the average weekly child care cost
6. TCTM02660

   Change in circumstances

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