TCTM - Recent changes to this guidance

Below are details of the amendments that were published on 10 May 2006 (see the update index for all updates).

SectionTitle and details of update
TCTM01001Updating amendments
TCTM01002Updating amendments
TCTM01003Updating amendments
TCTM02007Residence Rules - delete reference to period of derogation for right to reside rule. The rule will remain in place.
TCTM02200Minor drafting amendments
TCTM02202Minor drafting amendments
TCTM02203Amendment to maximum age of qualifying young person from 19 to 20, also explanation and example of the transition from child to qualifying young person
TCTM02204Amendments to date when CTC is paid to due to age increase and addition of definition of approved training
TCTM02205Amendment to maximum age of entitlement to CTC
TCTM02303Amendment to maximum age of qualifying young person from 19 to 20
TCTM02400Minor spelling amendment
TCTM02403Minor drafting amendments
TCTM02600Amendment to percentage of childcare costs to be included in maximum rate
TCTM02630Additional text regarding salary sacrifice schemes and childcare costs
TCTM02630New category of childcare provider in Northern Ireland
TCTM03001Updating amendments
TCTM03103Updating amendments
TCTM04001Calculation of income - treatment of trading loss where trade is on a commercial basis
TCTM04002Property income - minor drafting
TCTM04102Treatment of gross earnings for members of the Bridage of Gurkhas
TCTM04110Addition of TCTM04140 & TCTM04141 to this contents list
TCTM04132Specific payments excluded from employment income - Northern Ireland Return to Work Credit
TCTM04202Pensions Income - state pension lump sum; pensions paid under AFCS
TCTM04203Pensions Income - pensions paid under AFCS and AFPS
TCTM04300Trading Income - update legislative references
TCTM04500Student Income - update legislative references
TCTM04600Removal of TCTM04611 & TCTM04650 from this contents page
TCTM04601Investment Income - update legislative references
TCTM04610Investment Income - update legislative references
TCTM04619Disregards in the calculation of investment income - update legislative references
TCTM04620Disregards in the calculation of investment income - update legislative references
TCTM04621Disregards in the calculation of investment income - update legislative references
TCTM04623Treatment of immediate needs annuities and health and employment insurance payments
TCTM04700Property Income - update legislative references
TCTM04800Foreign Income - update legislative references
TCTM04800AMiscellaneous Income - update legislative references
TCTM04900Notional Income - update legislative references and treatment of pre-owned assets
TCTM04910ARemoval of TCTM04930A & TCTM04950A from this contents lists
TCTM04919AFoster Care payments - update legislative references
TCTM04921AAdoption allowances - update legislative references
TCTM04926AMinor correction to reference
TCTM04953ASums partly disregarded in the Calculation of Income - persons in temporary care - update reference
TCTM05001Update changes in circumstances due to Civil Partnership Act
TCTM05200Amendments to changes in circumstances due to child turning 16 and increase of age for qualifying young person
TCTM06100Inclusion of an explanation of “reasonable”
TCTM06106Update specified date by which declaration should be made
TCTM07020Update years
TCTM07030Update childcare percentage
TCTM07042Update years
TCTM07043Update CTC threshold
TCTM07047Update years
TCTM07060Update years
TCTM07070Update years and threshold
TCTM07APPX1Update rates and income thresholds
TCTM07APPX2Update calculation examples
TCTM07APPX3New Addition – Links to consolidated legislation
TCTM08001Amendments around the abolition of PVE
TCTM08100-08103Amendments around the abolition of PVE
TCTM08200 - 08213Deleted due to abolition of PVE
TCTM09000Updating amendments