Recent updates to the Tax Credits Technical Manual

Below are details of the amendments that were published on 2 September 2009 (see the update index for all updates).


Section

Details of update

TCTM02112

An additional note has been added to explain that separate decisions are required for each tax credit year. The chapter has also been extensively expanded to take into account a Decision of the Upper Tribunal -CTC/414/2009

TCTM02230

Scottish Authority removed as per the latest regs.

TCTM02314

Amendment to explain the two circumstances when the second adult element of WTC is not payable.

TCTM02450

Amendment to explain the four week extension of entitlement to WTC where someone reduces their hours to less than 30 a week - new legislation from 31 July 2009.

TCTM02630

Change to foster carer provision, CCC, now must be registered with Ofsted for England. Also amendment to person approved on the childcare approval scheme, changes from 18 July 09.

TCTM04006

Updated guidance on property income to provide specific guidance on the treatment of furnished holiday lettings.

TCTM05400

The section dealing with appropriate office has been expanded to explain on what occasions we can accept details from Department for Work and Pensions offices.

TCTM06100

The section dealing with appropriate office has been expanded to explain on what occasions we can accept details from Department for Work and Pensions offices.

TCTM06101

The section dealing with appropriate office has been expanded to explain on what occasions we can accept details from Department for Work and Pensions offices.