Recent updates to the Tax Credits Technical manual

Below are details of the amendments that were published on 24 April 2007 (see the update index for all updates).

SectionTitle and details of update
TCTM01002 Removal of comment regarding plans to migrate existing IS/JSA claimants
TCTM02204 Recognition of education establishments in the EEA
TCTM02402 13 weeks additional maternity/adoption leave
TCTM02403 Work done by prisoners not to be regarded as qualifying remunerative work
TCTM02405 Add definition of people laid off
Extension of definition of engaged in qualifying remunerative work for 4 weeks following a claimant ceasing to work or starting to work less than 16 hours a week
TCTM02610 Eligibility to child care element – periods of extended maternity, adoption or paternity leave
TCMT02630 Eligible childcare care – addition of the Ofsted childcare Register and the CAS (Wales)
TCTM02660 Changes of circumstances – requirement to notify reductions within 1 month
TCTM04101 Employed income from any part of the world to be included for tax credit purposes
TCTM04106 Inclusion of payments to prisoners for work done in custody as employment income
Amendment to amount to be deducted for SMP, SAP, SPP
TCTM04113 Operational Allowance paid to the armed forces to be disregarded from the calculation of employment income
TCTM04129 Free meal vouchers/tokens to be disregarded from the calculation of employment income
TCTM04136 Provision of one mobile telephone for an employee to be disregarded from the calculation of employment income
TCTM04300 Trading income from outside the UK to be included for tax credit purposes
TCTM04500 Changes to references to student support regulations
TCTM04618 Changes to legislative references re investment income
TCTM04800A Changes to the guidance references regarding the taxation of copyright royalties
TCTM05100 Changes to the time limits within which changes of circumstances must be notified
TCTM06100 Definitions of polygamous couple and polygamous unit
TCTM06104 Extension of transitional provisions relating to JSA and IS child premia to 31st December 2008
TCTM06106 Change specified date to 31st July
TCTM07020 Up rating
TCTM07060 Up rating
TCTM07070 Up rating
TCTM07042 Up rating and new examples
TCTM07043 Up rating
TCTM07047 Up rating
TCTM07048 Up rating
TCTM07APPX Up rating