Beta This part of GOV.UK is being rebuilt – find out what this means

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 2012 (see the update index for all updates)

Page Details of update
   
TCTM01001 Date amended to April 2012
TCTM01005 Page amended to reflect £2500 income decrease disregard.
TCTM01006 The telephone and text phone number has been changed from 0845 to 0345
TCTM02001 Minor drafting amendments throughout chapter
TCTM02020 Minor drafting and style amendments throughout the chapter for clarity

Legislative references updated where applicable

Updated to include Swiss nationals where applicable

Note added to explain that EC Regulations 883/04 and 987/09 do not apply to nationals from Norway, Iceland, Liechtenstein and Switzerland.    
  TCTM02070 Minor drafting to style and structure changes throughout the chapter to give greater clarity

Additional legal references added and updates where applicable

Amended to reflect to the cessation of the 50+ element on 6th April 2012.

WRS (ended April 11) wording changed to past tense but retained for future reference    
  TCTM02111 Paragraph rewritten to for greater clarity
  TCTM02112 Amended to reflect the changes to the immigration regulations to change the time limit for claiming from 3 months to one month when a person is granted asylum in the UK.
  TCTM02211 Insertion of section 22C(10) of the Children Act 1989 under Case A and Case B and rewording of reference to section 26 of the Children (Scotland) Act 1995.
Revised definition of ‘placed for adoption’ including list of relevant Adoption Agencies Regulations.    
  TCTM02220 Paragraph added regarding person who turns 16 on 31 August.
Under Definition of a qualifying young person, removed “who” after “A person…” and expanded example heading.    
  TCTM02310 This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012.
  TCTM02314 Removed reference to the former Yugoslav Republic of Macedonia.
  TCTM02318 This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012.
  TCTM02410 This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012 and the 16/24 hour rule change for couples with children from April 2012.
  TCTM02420 Bullet points amended to make clear how they apply to the self employed
  TCTM02453 Page amended regarding activities to be performed
  TCTM02463 Page amended regarding 4 week run on
  TCTM02464 Page amended regarding 4 week run on
  TCTM02465 Page amended to remove sentence regarding Regulation 7D
  TCTM02466 Page amended regarding 4 week run on
  TCTM02470 Page amended to reflect 4 week Run on
  TCTM02610 Entitlement to carer’s allowance under section 70 of the Social Security Contributions and Benefits Act 1992 added as further condition for eligibility to childcare
  TCTM02660 Removed 1st paragraph under “Changes of circumstances which must be notified”.
Backdating for changes of circumstances amended from 3 months to 1 month    
  TCTM02700 This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012.
  TCTM02701 This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012.
  TCTM02710 This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012.
  TCTM02720 This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012.
  TCTM02730 This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012.
  TCTM03001 This section has been updated to take into account the new rates for CTC from April 2012
  TCTM03101 This section has been updated to take into account the new rates for WTC from April 2012
  TCTM04005 Page amended to reflect April 2012 regulation changes
  TCTM04006 Page amended to reflect Finance Act 2011 changes
  TCTM04200 Page amended to reflect April 2012 regulation changes
  TCTM04203 Page amended to reflect April 2012 regulation changes
  TCTM04227 Page amended to reflect April 2012 regulation changes
  TCTM05100 Mandatory changes amended to include couples with children who change their combined working hours to below 24 a week and also couples with children who no longer have one partner who works at least 16 hours
  TCTM05200 Changes in income updated to include a new income decrease disregard of £2,500
  TCTM05300 Backdating for changes of circumstances amended from 3 months to 1 month
  TCTM05310 Backdating of the disability and severe disability elements of WTC updated due to the Budget changes
  TCTM05320 Backdating of the disability and severe disability elements of CTC updated due to the Budget changes
  TCTM05340 Examples updated to take into account backdating for changes in circumstances reducing to 1 month
  TCTM06103 Backdating for claims amended from 93 days to 31 days
  TCTM06104 Backdating for claims amended from 93 days to 31 days
  TCTM07000 Backdating for claims amended from 93 days to 31 days
  TCTM07040 This section has been updated to take into account the Budget changes.
  TCTM07APPX1 This section has been updated to take into account the Budget changes including the cessation of the 50+ element on 6th April 2012. The worked example has been updated to include the rates for 2012-2013
  TCTM08103 Postponement of payment - the number of weeks to notify an account has been changed from 8 weeks to 4 weeks
  TCTM08105 Postponement of payment - the number of weeks to notify an account has been changed from 8 weeks to 4 weeks
  TCTM09230 Backdating for claims amended from 93 days to 31 days
  TCTM09260 Section 18 - a new paragraph has been added for estimated income
  TCTM09490 The section dealing with other notices has been updated to explain when a Statement of Account will have appeal rights
  TCTM10140 The final paragraph has been amended to make clear the opening challenge under s16(2) must be in writing
  TCTM11000 The consolidated Acts and Regulations have been updated and are up to date as at April 2012