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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 08 July 2011
(see the update index for all updates)

Page Details of update
TCTM02075 Amended definition of ‘A self-sufficient person’
TCTM02076 Amended definition of ‘A retired person’
TCTM02077 Amended definition of ‘A student’
TCTM02411 Amended definition of “expectation of payment”
TCTM10520 The final sentence has been amended to state that penalties are calculated as a percentage of the tax credits over-claimed.
  The final sentence has been changed to state that the penalty notice must be issued ‘by’ the date specified rather than ‘before’.