TCTM - Recent changes to this Guidance

Below are details of the amendments that were published on 11 August 2003.

SectionTitle and details of the update
TCTM01001Overview and Purpose Minor drafting amendments
TCTM02002CTC Entitlement Minor drafting amendments
TCTM02300WTC Entitlement - Minor drafting amendments
TCTM02400WTC Entitlement – Additional information on qualifying remunerative work
TCTM02500WTC Entitlement – Disability element Minor drafting amendments
TCTM02600WTC Entitlement - Child care element Minor drafting amendments
TCTM02700WTC Entitlement - 50 plus element Minor drafting amendments
TCTM04100Income - minor drafting amendments and updated references to Employment Income Manual and ITEPA
TCTM04110Additions to specific payments and benefits in kind excluded from employment income for tax credit purposes
TCTM04140Employment Income Rules
Additional information on allowable deductions from employment income and updated references to Employment Income Manual and ITEPA
TCTM04202Pensions Income updated reference to types of income treated as pensions income
TCTM04203Additional disregards in the calculation of pensions income
TCTM04300Trading (self-employed) Income
Additional reference to 'averaging' of profits and losses
TCTM04402Social Security Income Minor drafting amendments
TCTM04403Social Security Income Additional disregarded income
TCTM04601Investment Income Minor drafting amendments
TCTM04620Investment Income
Further disregards in the calculation of investment income and minor drafting amendments
TCTM04800Foreign Income Minor drafting amendments
TCTM04900Notional Income Minor drafting amendments
TCTM04910ASums disregarded in the calculation of income
Minor drafting amendments
TCTM04950ASums partly disregarded in the calculation of income
Minor drafting amendments
TCTM05000Changes in Circumstances Minor drafting amendments
TCTM08100Payment of Tax Credits - Direct Payments Minor drafting amendments
TCTM08200Payment of Tax Credits - Payment via Employer Minor drafting amendments