HMRC internal manual

Tax Credits Technical Manual

TCTM13000 - Abbreviations

BACS Bankers Automated Clearing Services
BIM Business Income Manual
CHB Child Benefit
CTC Child Tax Credit
DOC Date of claim
DLA Disability Living Allowance
DPTC Disabled Person’s Tax Credit
EC Enquiry Centre (an office of HM Revenue & Customs)
ESC Extra Statutory Concession
GCE General Certificate of Education
HM Revenue & Customs Her Majesty’s Revenue & Customs
IB Incapacity Benefit
ICTA Income and Corporation Taxes Act 1988
ITTOIA Income Tax (Trading and Other Income) Act 2005
PC Pension Credit
POCA Post Office Card Account
PVE Payment Via Employer (ended 31/03/2006)
PY Previous Year
Reg(s) Regulation(s)
R(FIS) Reported (Family Income Supplement) -Social Security Commissioner’s decision
R(U) Reported (Unemployment Benefit) - Social Security Commissioners decision
S Section
SAP Statutory Adoption Pay
S/E Self employed
SPC State Pension Credit
SML Statutory Maternity Leave
SMP Statutory Maternity Pay
SPP Statutory Paternity Pay
SS Social Security
SSP Statutory Sick Pay
TCO Tax Credit Office
TESSA Tax Exempt Special Savings Account
TY Tax Year
UC Universal Credit
WFTC Working Families’ Tax Credit
WTC Working Tax Credit