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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 24 February 2015 (see the update index for all updates).

| Page | Details of update | || | TCTM02070 | Amended spelling of Hungary on contents page. | | TCTM02220 | Amended heading from” Definition of disabled child and qualifying young person” to “Definition of disabled child and disabled qualifying young person”.
Re-wording of QYP definition to clarify circumstances where a YP ceases to be a QYP once FTNAE ends.
In the second bullet under Definition of a qualifying young person insert “Universal Credit” after Income Based Job Seekers Allowance.
Under definition of a disabled child or qualifying young person definition of blind amended. | | TCTM02230 | Note under Treated as being in full-time education expanded into two bullets
Additional note added as second bullet to include reference to gap in education due to ending of one course and commencement of another | | TCTM02520 | Definition of “Receipt, received, payable” added. | | TCTM02630 | Under Definition of a child for childcare purposes, definition of blind amended. | | TCTM04403 | Universal Credit added to the list of disregarded income | | TCTM05200 | Amendments made to reflect tax years and income disregards | | TCTM06104 | Additional example added under “Backdating claims for WTC including the disability element” regarding PIP | | TCTM09430 | First Note expanded into two bullets.
Additional note added as second bullet to clarify revisions under official error |