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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Tax Credit Technical Manual: recent changes

Below are details of the amendments that were published on 13 June 2012 (see the update index for all updates)

| Page | Details of update | || | TCTM01007 | Contact details for reporting errors or improvements to the manual have been updated | | TCTM02024 | Slight amendments to remove reference to A8 nationals and to remove reference to income-based JSA from the definition of social assistance | | TCTM02071 | Reference to Workseeker amended to Jobseeker | | TCTM02075 | Reference to income-based JSA removed from the definition of social assistance | | TCTM02510 | Amended text to reflect regulation changes from 6 April 2012.
For clarity Reg. 9 Case C 3rd bullet split into additional bullet i.e. Industrial Injuries Benefit with Constant Attendance Allowance and War Disablement Pension with Constant Attendance Allowance or Mobility Supplement. | | TCTM02610 | Fourth point within fourth bullet amended to include effective from date - 6 April 2012. | | TCTM02620 | List of bulleted benefits re-ordered for ease of reference.
Sixth main bullet insert “…..or a benefit or allowance in the first three bullet points above…” after statutory sick pay and change reference to Note below to Note 1 below.
Change Note to Note 1.
First bullet within Note 1 insert “or” before limited capability for work; add “or statutory sick pay, or incapacity benefit short-term higher or long-term rate, or severe disablement allowance” after limited capability for work.
Insert Note 2 “Limited capability for work with effect from 30 April 2012”. |