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. |

