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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 17 June 2011 (see the update index for all updates)

Page Details of update
TCTM02230 Definition of “Ministry of Defence” under ‘qualifying body’
TCTM02250 Removal of reference to “family element” and “baby element” in accordance with SR10.
TCTM02250 Removal of “Family element - higher amount paid to a family with a child under one year old”link at page header
TCTM02601 Amendments to year, percentage of eligible childcare costs, amount of maximum childcare element available for one, and for two or more children. Addition of reference to conditions prior to April 11
TCTM02630 Changes to foster carers as childcare providers in Scotland only, Wales only and Northern Ireland only.
TCTM02640 Expansion of example where insufficient information is available to arrive at an average amount for variable costs.