Recent update to the Tax Credits Technical Manual
Below are details of the amendments that were published in 5 May 2009 (see the update index for all updates).
|
Section |
Details of update |
|
TCTM02071 |
Typo - ‘requires’ changed to read ‘require’ |
|
TCTM02085 |
Clarified the right to reside position with regards to unregistered A8 workers. |
|
TCTM02216 |
Inserted new addition ‘Rule does not apply to anyone receiving CTC for a QYP on the day before 1/9/08 |
|
TCTM02220 |
Inserted ‘may’ within example of defination of a child |
|
TCTM02220 |
Removed wording ‘education’ to accurate reflect Reg 5(1) - (4). Defination of a QYP. |
|
TCTM02314 |
A further reason why the second adult element is not payable has been added. |
|
TCTM02420 |
Minor changes to the structure of the guidance relating to absence due to maternity, paternity or adoption leave |
|
TCTM02440 |
Further information and example added to help decide whether a scheme provides employment |
|
TCTM02540 |
Chapter containing non legislative definitions relating to the “disadvantage” test removed |
|
TCTM02630 |
Inserted reference to the relevant reg ‘The working Tax Credit (Entitlement & Maximum Rate) Reg 2002, Reg 14. |
|
TCTM02630 |
Updated the childcare provider registration ‘title’ for Wales. |
|
TCTM02701 |
Minor changes to introduction to the 50+ element |
|
TCTM02710 |
Minor changes to the text of the 50+ element qualifying conditions |
|
TCTM03001 |
2009/2010 rates inserted. |
|
TCTM03101 |
2009/2010 rates inserted. |
|
TCTM04402 |
Addition of contributions related Employment and support Allowance to the list if benefits to be taken into account as social security income |
|
TCTM05201 |
Fifth advance change of circumstances incorporated |
|
TCTM05310 |
New chapter added on effective dates of changes in circumstances for disability and severe disability elements of WTC. |
|
TCTM05320 |
New chapter added on effective dates of changes in circumstances for disability and severe disability elements of CTC. |
|
TCTM05330 |
New chapter added on backdating disability and severe disability elements of WTC and CTC for backdating prior to 6 April 2009. |
|
TCTM05340 |
This chapter has replaced TCTM05301 |
|
TCTM05400 |
The definition of an appropriate office has been amended. |
|
TCTM06100 |
The definition o/f an appropriate office has been amended. |
|
TCTM06101 |
The definition of an appropriate office has been amended. |
|
TCTM06102 |
Minor changes to the text. |
|
TCTM06104 |
Changes made to the circumstances when a claim for WTC including the disability element can be backdated for more than 3 months |
|
TCTM06104 |
The paragraphs dealing with the Transitional Provision have been amended and updated. |
|
TCTM06106 |
The chapter has been extensively rewritten and expanded. Further scenarios have been added to the section dealing with end of year notices. A new section has also been added dealing with the dates to be specified under section 17 of the Act. |
|
TCTM06108 |
Minor changes to the text. |
|
TCTM06110 |
Two exceptions have been added to the provision and verification of a NINO. An explanation of section 115(9)(a) of the Immigration and Asylum Act 1999 has been added. |
|
TCTM07020 |
Date amended from 20/08/07 to 20/08/08 |
|
TCTM07042 |
For examples 1, 2 and 3 the previous year has been changed to 2008-2009 and current year to 2009-2010 |
|
TCTM07043 |
Income threshold updated from £15,575 to £16,040 |
|
TCTM07060 |
Dates amended from tax year 2008/2009 to 2009/2010 |
|
TCTM07070 |
Income threshold updated from £15,575 to £16,040 |
|
TCTM07APPX1 |
Rates for 2009/2010 inserted. |
|
TCTM07APPX2 |
Rates for 2009/2010 inserted and the dates for the worked example changed to 2009/2010. |
|
TCTM11000 |
Latest version of the Tax Credit Act 2002 included |
|
TCTM11000 |
Latest version of the Tax Credit (Claims & Notification) Regulations included. |
