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HMRC internal manual

Tax Credits Technical Manual

Tax Credit Technical Manual: recent changes

Below are details of the amendments that were published on 26 April 2010 (see the update index for all updates).

Section Details of update
TCTM09000 A new chapter on decision making which includes explanations of the Tax Credits Act, Tax Credits Regulations, valid claims, conclusive entitlement, changes to decisions, revised decisions, considering evidence, recording decisions and the Human Rights Act