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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax Credit Technical Manual: recent changes

Below are details of the amendments that were published on 06 April 2011 (see the update index for all updates).

Section Details of update
   
TCTM01001 The income disregard has been changed from £25,000 to £10,000
TCTM01006 The opening times of the Tax Credits Helpline have been updated
TCTM02410 Misleading example removed
TCTM02501 Updated qualifying criteria for WTC disability element
TCTM02630 Remove references to foster carers as childcare providers for Scotland in accordance with SI 721/2011

Amend references to foster carers as childcare providers for Northern Ireland in accordance with SI 721/2011

Amend references to foster carers as childcare providers for Wales in accordance with SI 721/2011

‘Note’ removed for childcare provided outside UK under MOD accreditation scheme, and replaced with legal reference.    
  TCTM03000 The section has been updated to take into account the new rates of tax credits applicable from April 2011
  TCTM04908 This page has been updated to into account new legislation changes regarding foster carers
  TCTM06104 The section dealing with automatic backdating of WTC has been amended to include self-employment
  TCTM06108 The two sections dealing with persons who die before making a joint claim and persons who die after making a claim have been expanded in line with regulation 15 and 16 of the Tax Credits (Claims & Notifications) Regulations 2002
  TCTM07000 This section has been updated to take into account the new rates of tax credits applicable from April 2011
  TCTM07040 This section has been updated to take into account the new rates of tax credits applicable from April 2011
  TCTM07APPX1 This section has been updated to take into account the new rates of tax credits applicable from April 2011
  TCTM11000 The consolidated Acts and Regulations have been updated and are up to date as at April 2011