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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 23 May 2014 (see the update index for all updates).

Page Details of update
TCTM02087 Note added regarding the cessation the Workers Authorisation Scheme (WAS).
TCTM02202 Change to the wording of “normally living with”.
TCTM02230 Three additional examples of non-advanced education included.
TCTM02230 Paragraph clarifying QYP entitlement re-located under non-advanced education heading.
TCTM02230 The word “may” replaced by “will” under “Studying both non-advanced and advanced education”.
TCTM02230 Minor changes to legislative references under “Definition of a “qualifying body”.
TCTM02230 Minor amendments under “approved training” for Northern Ireland.
TCTM02230 Minor change to wording for training under a contract of employment and inclusion of legislative reference.
TCTM05400 Amendment made to further clarify the definition of appropriate office.