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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Tax Credit Technical Manual: recent changes

Below are details of the amendments that were published on 18 January 2010 (see the update index for all updates).

Section Details of update
TCTM02205 A final paragraph has been added to explain that who receives Child Benefit should not be used to decide which claimant has main responsibility for a child or young person.