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HMRC internal manual

Tax Credits Technical Manual

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

Below are details of the amendments that were published in 30 November 2010 (see the update index for all updates).

Section Details of update
   
TCTM02010 The section dealing with couples where only one partner is in the UK has been expanded
TCTM02025 Amended wording to remove drafting note
TCTM02050 The part dealing with Crown servants posted overseas has been expanded to cover the scenario of a member of the Armed Forces being posted or deployed from an overseas base to an operational area unaccompanied by their spouse or partner.
TCTM02203 Amended to include qualifying young person as well as child.
TCTM02204 Change ‘over the same child…’ to ‘for the same child…’. Prefix ‘…young person’ with ‘qualifying’.
TCTM02205 Rewording of final paragraph that refers to Child Benefit not being an indicator of main responsibility for child or QYP.
TCTM02211 Part 1 under ‘Care and adoption’, ‘and’ amended to bold type for emphasis on the cost of child’s accommodation etc.

1st bullet, Reference included to indicate that section 26 (Scotland) has now been replaced by reg 33 of The Looked After Children (Scotland) Regulations 2009).

In paragraph following bullets ‘his’ changed to ‘their’.

Sentence included to address a child or QYP that has been placed as a result of a residency order.

Part 2 under ‘Care and adoption’ 2n d bullet, ‘qualifying’ inserted before ‘young person’.

2nd bullet, reference included to indicate that section 26 (Scotland) has now been replaced by reg 33 of The Looked After Children (Scotland) Regulations 2009).    
  TCTM02216 1st paragraph ‘qualifying young person condition’ replaced by ‘relevant education or approved training condition’.
Example 1 ‘cannot also meet the qualifying young person conditions’ replaced by ‘is not in relevant education or approved training’.    
  TCTM02220 Rewording of example to provide clarity. Under ‘Definition of severely disabled child or qualifying young person’ & ‘Definition of disabled child or qualifying young person’ prefix ‘….young person with ‘qualifying’.
  TCTM02230 As a result of a recent decision of the Upper Tribunal the section dealing with interruptions in full time education and approved training has been expanded to include education provided outside the UK. New example included for home tutoring. Additional note added to cover education received outside the UK prior to arrival in UK. Reference made to ‘Foundation Learning’ replacing ‘Entry to Employment’. Note added making reference to training provided by contract of employment.
  TCTM02240 Note added to make reference to entitlement ending during 8 weeks following death.
  TCTM02270 Added reference to the highest rate care component of DLA for severe disability element
  TCTM02420 Amended guidance to reflect changes in legislation regarding statutory paternity pay and paternity leave.
  TCTM02421 Change to self employment
  TCTM02501 Removal of bullet point so that test reflects legal provision
  TCTM02510 Addition of a note to reflect the fact that someone may satisfy the qualifying benefits test under more than one case at the same time.
  TCTM02630 Change to order of chapter contents/hyperlinks. ‘Definition of child for childcare purposes’ moved from end of section to the beginning and new hyperlink added to the end. ‘Childcare provided outside UK’ paragraph inserted after childcare ‘In Northern Ireland only’. Note referring to ‘over seven clubs’ etc removed. Section on residential boarding schools added to end of chapter.
  TCTM02640 Section on Childcare charges for a fixed period and example added. ‘Childcare charges paid for a fixed period’ hyperlink added to chapter contents after ‘Childcare charges paid monthly’.
  TCTM02660 ‘Fixed childcare costs’ changed to ‘fixed weekly childcare costs’ under circumstances where claimant must notify change. Example removed.
  TCTM04113 Amended guidance to reflect changes in legislation regarding statutory paternity pay and paternity leave
  TCTM04203 Added regulation referring to council tax for a member HM forces.
  TCTM05100 Wording changed on the 4th bullet.