Below are details of the amendments that were published on 15
February 2002.
INCONT23
Allowances summary – married couples: year of marriage,
separation, reconciliation, divorce and death
INCONT34 In1300+
Guidance on Children’s Tax Credit (CTC)
| Section | Title and details of the update |
 | INCONT23 Allowances summary – married couples: year of marriage, separation, reconciliation, divorce and death |
| In956 | Allowances summary – minor amendment to reflect ending of WBA and effect on form 18 election (main guidance located at In474). |
| INCONT34 In1300+ Guidance on Children’s Tax Credit (CTC) |
| In1301 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1302 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1303 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1304 | Insertion in flowchart of cross reference to guidance on baby rate of CTC for 2002–03 |
| In1305 | Insertion in flowchart of cross reference to guidance on baby rate of CTC for 2002–03 |
| In1307 | Insertion in flowchart of cross reference to guidance on baby rate of CTC for 2002–03 |
| In1308 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1309 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1320 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1325 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1326 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1327 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1330 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1340 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1380 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1385 | New guidance
In1385 - In1399
CTC baby rate - Qualifying baby; FA2001 changes affecting 2002-03 |
| In1386 | Qualifying baby; who qualifies for the baby rate |
| In1387 | Qualifying baby; claimants already receiving CTC for older child |
| In1388 | Qualifying baby; modification of rules child living with more than one adult |
| In1389 | Qualifying baby; modification of rules child living with more than one adult; married and unmarried couples |
| In1390 | Qualifying baby; modification of rules child living with more than one adult; married and unmarried couples; examples |
| In1391 | Qualifying baby; modification of rules child living with more than one adult; married and unmarried couples; lower earning partner election |
| In1395 | Qualifying baby; modification of rules child living with more than one adult; other cases |
| In1396 | Qualifying baby; modification of rules child living with more than one adult; other cases; another child living with claimants |
| In1397 | Qualifying baby; modification of rules child living with more than one adult; other cases; member of more than one set of taxpayers |
| In1398 | Qualifying baby; modification of rules child living with more than one adult; combination cases |
| In1399 | Qualifying baby; modification of rules child living with more than one adult; change of circumstances occurs during tax tear 2002-03 |
| In1403 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1422 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1440 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1442 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1443 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1445 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1450 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1452 | CTC lower earning partner; qualifying baby added to list of accepted in year elections |
| In1500 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1505 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1510 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1511 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1520 | Update to address for submissions made under this paragraph |
| In1525 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1526 | Reference made to baby rate of CTC if qualifying baby with claimants during 2002–03 |
| In1550 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1551 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1552 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1553 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1554 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1570 | Cross reference to baby rate of CTC guidance for 2002–03 |
| In1574 | Cross reference to further example where qualifying child is qualifying baby during 2002–03 |
| In1575 | Update to CTC information table |
Click on one of the dates below to see details of previous updates to this Manual.
| June 2001 |
