Tax Credits Technical Manual - main contents
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Overview and Purpose |
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The purpose and structure of the Tax Credits Technical Manual (TCTM) / The purpose of CTC and WTC / How to claim or get more information / Contacting us about this manual |
Entitlement |
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Residence rules / Immigration rules / CTC entitlement / WTC entitlement / WTC entitlement - qualifying remunerative work / WTC entitlement - disability element / WTC entitlement - child care element / WTC entitlement - 50 plus element |
Maximum rates |
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Child Tax Credit / Working Tax Credit |
Income |
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Calculation of income of claimant /General Deductions from Income / Employment Income rules / Pension income rules / Trading (self-employed) income / Social Security Benefit income / Student income / Investment income / Property income / Foreign income / Miscellaneous income / Notional income / Sums disregarded in the calculation of income |
Change of circumstances |
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Introduction / Changes in circumstances that must be notified / Changes in circumstances that should be notified / Effective Dates of Changes in circumstances / Notifying a change in circumstances / Notifying a change to the information TCO hold / Who can notify a change in circumstances |
Claims and Notifications |
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Making a Claim / Identifying the date of claim / Rejecting Claims / Claim Effective Date and Backdating / Backdating / Advanced claims / End of year (final notice) claims / Amending a claim / Withdrawing a claim / Special Needs / Appointees / Provision and Verification of a NINO |
Calculation of entitlement |
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Introduction to award calculations / Overview of steps in an award calculation / Step 1 - establishing the award period and the relevant period / Step 2 - calculating the maximum tax credit entitlement for each relevant period / Step 3 - determining whether income needs to be taken into account and applying income tapers / Step 4 - calculating the total tax credit due for each relevant period / Definitions / Tax Credit Entitlements and Elements / Tax Credit Income Thresholds / Worked example |
Payments |
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Introduction / Direct Payments / Overpayments |
Decision Making |
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The Tax Credits Act / Tax Credits Regulations / Valid Claims / Conclusive Entitlement / Changes to Decisions / Joint or Single Claims / Revised Decisions / Considering Evidence / Recording of Decisions / The Human Rights Act / A Glossary of Terms |
Compliance |
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Compliance examinations / Enquiries and enquiry windows / Discovery decisions / Penalties overview / Penalty - incorrect statements / Penalty - failure to comply with requirements / Penalty - enquiry time limits / Interest / Offence of fraud |
Consolidated Tax Credit Legislation |
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Abbreviations |
