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HMRC internal manual

Tax Credits Technical Manual

Decision Making: Introduction

The power to make decisions on a tax credits claim and entitlement lies within the Tax Credits Act 2002(TCA) which can be seen in full at TCTM12000. This is known as ‘Primary legislation’. This Act is divided into ‘Sections’, some of which apply specifically to decision making.

Primary legislation allows the Board to make secondary or delegated legislation which is used to explain in more detail how tax credits are calculated, paid and administered. The majority of tax credits legislation is in the form of regulations.

This chapter aims to highlight the main Sections of the Act (and other relevant legislation) that a decision maker (DM) needs to consider whilst making decisions, how to lawfully obtain and interpret the evidence gathered and also give some background and context to the decision making process.