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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 31 August 2010 (see the update index for all updates).

Section Details of update
TCTM02089 New page added as a result of Council Regulation (EEC) 1612/68 - Article 12 and European Court of Justice (ECJ) cases Ibrahim and Teixeira.
TCTM02211 Additional information inserted where child or young person placed in accommodation.
TCTM02220 Paragraph inserted to advise more than one run on period may be claimed for.
Paragraph added to advise CTC will remain to be payable if young person working but is still in full time non advanced education or approved training.    
  TCTM02230 Paragraph added relating to young person attending both advanced and non advanced education.

Amendment to definition of approved training for Northern Ireland.

Note added to advise no minimum number of hours required for approved training.    
  TCTM02270 New page added for CTC disability and severe disability elements entitlement.
  TCTM02411 Added reference to Commissioner’s decision R(IS) 22/95.
  TCTM02450 Page split into 18 new pages numbered from TCTM02451 - TCTM02468 inclusive.
  TCTM02510 Improved signposting to other TCTM pages.
  TCTM02630 Additional examples of relevant/non relevant childcare charges inserted.
  TCTM02710 Additional examples added for joint claims
  TCTM04003 Reference to Section 120 of the Income Tax Act 2007 has been added.
  TCTM04004 Paragraph three has been expanded to make reference to the differences between tax credit and income tax trading losses.
  TCTM04005 The first section dealing with student income has been expanded to include references to Northern Ireland and Scotland.
  TCTM04006 Tax rules concerning the commercial letting of furnished holiday accommodation prior to and after April 2010 have been added.
  TCTM04007 Paragraph one expanded to include full reference to the Income Tax (Trading and Other Income) Act 2005.
  TCTM04008 Paragraph one expanded to include full reference to the Income Tax (Trading and Other Income) Act 2005.
  TCTM04101 The section dealing with deemed employment payments has been expanded.
  TCTM04103 A section dealing with benefit in kind has been added.
  TCTM04104 A section dealing with salary sacrifice has been added.
  TCTM04107 The part dealing with section 72 of the Income Tax (Earnings and Pensions) Act has been reworded.
  TCTM09000 A new contents page has been set up for this chapter.
  TCTM09100 TCTM09100 has replaced TCTM09000.
  TCTM09200 TCTM09200 has replaced TCTM09029.
  TCTM09300 TCTM09300 has replaced TCTM09059.
  TCTM09400 TCTM09400 has replaced TCTM09109.