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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Entitlement: Tax credits and European Law: contents

  1. TCTM02801
    The general principles
  2. TCTM02805
    The principle of single application of legislation
  3. TCTM02810
    Determining whether a person is subject to the legislation of a Member State for the purpose of claiming UK family benefits under Regulation (EC) 883/2004
  4. TCTM02815
    Priority rules in the event of overlapping entitlement to family benefits - background
  5. TCTM02820
    Priority rules in the event of overlapping entitlement to family benefits - Article 68(1) and Decision F1
  6. TCTM02825
    Priority rules in the event of overlapping entitlement to family benefits - Article 68 of Regulation 883/2004 and Article 58 of Regulation 987/2009
  7. TCTM02830
    Priority rules in the event of overlapping entitlement to family benefits, suspension and differential supplements - Article 68(2) of Regulation (EC) 883/2004
  8. TCTM02835
    Priority rules in the event of overlapping entitlement to family benefits - Articles 68(3) of Regulation (EC) 883/2004 and Articles 6 and 60 of Regulation (EC) 987/2009
  9. TCTM02840
    Article 59 of Regulation (EC) 987/2009 - Rules applicable where the applicable legislation and/or the competence to pay family benefits changes between Member States within a calendar month
  10. TCTM02845
    Social advantages and Working Tax Credit (WTC)
  11. TCTM02850
    Article 7 of Regulation (EU) 492/2011 - Working Tax Credit (WTC)
  12. TCTM02855
    UK family benefits - definition
  13. TCTM02860
    UK family benefits - Article 67 of Regulation (EC) 883/2004
  14. TCTM02865
    Family benefits - E-forms and Structured Electronic Document (SEDS)
  15. TCTM02870
    Derived Rights - Article 60(1) of Regulation (EC) 987/2009
  16. TCTM02875
    Orphans - Article 69 of Regulation (EC) 883/2004