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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 2 February 2011 (see the update index for all updates).

Section Details of update
TCTM11000 The following regulations have been amended and updated in line with legislation: the Child Tax Credit Regulations 2002, the Working Tax Credit (Entitlement and Maximum Rates) Regulations 2002, the Tax Credits (Claims and Notifications) Regulations 2002, the Tax Credits (Definition and Calculation of Income) Regulations 2002 and the Tax Credits (Payments by the Commissioners) Regulations 2002