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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 1 May 2012 (see the update index for all updates)

Page Details of update
TCTM02510 Amended due to regulation changes to preserve the WTC position when someone is moved to an Employment and Support Allowance from (depending on circumstances) Incapacity Benefit, Severe Disablement Allowance or Income Support
TCTM02620 First sentence amended to include reference to entitlement to a credit when claiming childcare.
3rd bullet amended to include reference to “limited capability” for work credit after “Contributory Employment and Support Allowance”. Inclusion of “credit” after “allowance”.