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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 14 January 2011 (see the update index for all updates).

Section Details of update
TCTM02230 Definition of “qualifying body” amended to include reference to EC regulation No 883/2004(h).
TCTM02420 Amended to include Additional Statutory Paternity Pay
TCTM04113 Amended to include Additional Statutory Paternity Pay (ASPP)
TCTM04303 Remove bullets referring to service pensions order
TCTM04911 Page amended following regulations amendment
TCTM06106 This page has been amended to state that HMRC can now notify claimants in advance of the end of the tax year that a reply to a section 17 notice will not be treated as a claim for the following tax year unless the claimant makes a relevant request.
TCTM08102 The section dealing with the frequency of payment into an account has been updated to state that HMRC will only update the election if it appears to them to be appropriate.