Main Contents - Tax Credits Technical Manual (TCTM)
Update to this guidance | Search this Manual
Main Contents
| TCTM01000 | Overview and Purpose |
| 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 | |
| TCTM02000 | Entitlement |
| 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 | |
| TCTM03000 | Maximum rates |
| Child Tax Credit / Working Tax Credit | |
| TCTM04000 | Income |
| 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 | |
| TCTM05000 | Change of circumstances |
| 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 | |
| TCTM06000 | Claims and Notifications |
| 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 | |
| TCTM07000 | Calculation of entitlement |
| 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 | |
| TCTM08000 | Payments |
| Introduction / Direct Payments / Overpayments | |
| TCTM09000 | Abbreviations |
| TCTM11000 | Consolidated Tax Credit Legislation |
