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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Tax Credit Technical Manual: recent changes

Below are details of the amendments that were published on 15 April 2010 (see the update index for all updates).

Section Details of update
   
TCTM02010 Text below heading ‘Couples where only one partner is in the UK’ replaced with new paragraph about single/joint claims.
TCTM02220 ‘and in consequence is registered blind’ added

‘HM Revenue and Customs’ replaced by ‘an appropriate office’ and includes a hyperlink to the definition.

Example inserted of an office held by a QYP    
  TCTM02230 Full time education definition re-worded and example of ‘office they hold’ added.
  TCTM02311 The reference to ‘paid’ has been amended
  TCTM02312 The reference to ‘paid’ has been amended
  TCTM02313 The reference to ‘paid’ has been amended
  TCTM02314 Deleted the (a) after ‘section 115(9)’. Added a final sentence listing countries where these circumstances do not apply.
  TCTM02315 The reference to ‘paid’ has been amended
  TCTM02316 The reference to ‘paid’ has been amended
  TCTM02317 The reference to ‘paid’ has been amended
  TCTM02318 The reference to ‘paid’ has been amended
  TCTM02520 Further disregard added for absences authorised by the training provider
  TCTM02601 To avoid confusion the first paragraph has been amended to remove reference to the other ‘5’ qualifying elements of WTC.
  TCTM02610 All references to ‘limited capability for work’ have been removed as this does not appear in the legislation
  TCTM02620 All references to ‘limited capability for work’ have been removed as this does not appear in the legislation
  TCTM02630 First paragraph reworded to include reference to Educational and Childcare Grant
Passage regarding Ofsted registration in England moved from end of ‘In Northern Ireland only’ section to end of ‘In England only’ section, as a Note. Final paragraph removed as this relates to change of circumstances.    
  TCTM02640 More specific reference made to The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 15(1)
Revised wording where claimant has made an arrangement with child care provider and has not yet started to pay them    
  TCTM02660 Change to relevant change of circumstances where CCP no longer meets conditions including hyperlink

Change to wording for increase in child care charges, including 2 examples.

Change to wording for decrease in child care charges    
  TCTM03001 Tax credit entitlement rates updated to the 2010-2011 figures
  TCTM03101 Tax credit entitlement rates updated to the 2010-2011 figures
  TCTM04003 The final paragraph has been amended to explain more clearly the circumstances when a loss from a property business can be deducted from tax credit income
  TCTM04403 Replaced bullet point on welfare foods regulation
  TCTM04613 New page Saving Gateway account
  TCTM05200 “started” added to “enrolled or accepted on a course before 19.

Under Changes in Childcare first bullet, “approved childcare” changed to “registered and approved childcare”

Second bullet reworded to clarify when an increase in childcare needs to be reported    
  TCTM06101 The final paragraph has been amended to state that Internet claims will be treated as being made on the date it is recorded on an official computer system
  TCTM06106 The section has been amended to take into account changes to the way responses to a final notice in specific circumstances are treated.
  TCTM06107 The section on amending a claim has been corrected to reflect that amendments can be made before the decision is notified
  TCTM07020 Dates updated to the 2010-2011 tax year
  TCTM07042 Dates updated to the 2010-2011 tax year
  TCTM07043 Tax credit entitlement rates updated to the 2010-2011 figures
  TCTM07060 The last sentence of the section on award periods which states: ‘renewal awards will be made for the full tax year’ has been removed. Dates updated to the 2010-2011 tax year.
  TCTM07070 Dates updated to the 2010-2011 tax year
  TCTM07APPX01 Tax credit entitlement rates updated to the 2010-2011 figures
  TCTM07APPX02 Tax credit entitlement rates updated to the 2010-2011 figures
  TCTM08103 Section updated to allow for the postponement of payments where a customer has not responded to a notice to supply a bank account or other account
  TCTM08105 Section updated to allow for the postponement of payments where a customer has not responded to a notice to supply a bank account or other account