The WFTC/DPTC Decision Maker's Guide (DMG)
The WFTC/DPTC Decision Maker’s Guide (DMG) is written primarily for all those decision makers who deal with the daily flow of applications, enquiries, questions and appeals relating to Working Families’ Tax Credit (WFTC) and Disabled Person’s Tax Credit (DPTC).
We do however hope it will be of help to anyone who is interested in tax credits. The guide replaces Volume 8 of the Adjudication Officer’s Guide and takes account of the changes brought about by the introduction of WFTC/DPTC tax credits and Decision Making and Appeals (DMA), and replaces Volume 8 of the old Adjudication Officer’s Guide.
Anyone using the guide, however, should bear in mind that although it has the special experience and skills of the staff of the Tax Credit Office(TCO) Guidance Team behind it, it is not a substitute for the statutes and regulations. Furthermore, at the moment whilst the guide only includes references to current legislation enacted at the time of writing it is not a substitute for the statutes and regulations, and. therefore, it should not be quoted as authority before any tribunal or court.
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