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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 12 September 2011 (see the update index for all updates)

Page Details of update
TCTM02112 Amended examples for the treatment of people granted refugee status.
TCTM02206 Amended the example for a person responsible for a child/qualifying young person and their child.
TCTM02314 The 2nd bullet has been changed to ‘the disability element’. The 2nd paragraph has been changed to ‘two other circumstances’.
TCTM02461 This page dealing with being laid off with/without pay has been extensively revised and a new example has been inserted.
TCTM02510 The example for the qualifying benefits test has been amended.
TCTM02620 A new note has been added explaining that the 28 week period does not have to be continuous.
TCTM02640 Amended example
TCTM02710 Amended examples for the 50 plus qualifying conditions
TCTM04003 Annual limits for pension contributions added
TCTM05310 Amended examples for disability and severe disability elements of WTC
TCTM05320 Amended examples for disability and severe disability elements of CTC
TCTM07020 Amended example for establishing the award period
TCTM10230 All the examples for enquiry windows have been amended
TCTM10320 Minor change to the example
TCTM10530 Example 2 has been amended to include ‘but still in the Uk’
TCTM10620 Both examples for the ‘failure to comply with requirements’ have been reworded.
TCTM10720 Amended both examples for enquiry windows.
TCTM10800 This chapter dealing with interest has been extensively revised and restructured.