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
TCTM01002Removal of comment regarding plans to migrate existing IS/JSA claimants
TCTM02204Recognition of education establishments in the EEA
TCTM0240213 weeks additional maternity/adoption leave
TCTM02403Work done by prisoners not to be regarded as qualifying remunerative work
TCTM02405Add 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
TCTM02610Eligibility to child care element – periods of extended maternity, adoption or paternity leave
TCMT02630Eligible childcare care – addition of the Ofsted childcare Register and the CAS (Wales)
TCTM02660Changes of circumstances – requirement to notify reductions within 1 month
TCTM04101Employed income from any part of the world to be included for tax credit purposes
TCTM04106Inclusion of payments to prisoners for work done in custody as employment income
Amendment to amount to be deducted for SMP, SAP, SPP
TCTM04113Operational Allowance paid to the armed forces to be disregarded from the calculation of employment income
TCTM04129Free meal vouchers/tokens to be disregarded from the calculation of employment income
TCTM04136Provision of one mobile telephone for an employee to be disregarded from the calculation of employment income
TCTM04300Trading income from outside the UK to be included for tax credit purposes
TCTM04500Changes to references to student support regulations
TCTM04618Changes to legislative references re investment income
TCTM04800AChanges to the guidance references regarding the taxation of copyright royalties
TCTM05100Changes to the time limits within which changes of circumstances must be notified
TCTM06100Definitions of polygamous couple and polygamous unit
TCTM06104Extension of transitional provisions relating to JSA and IS child premia to 31st December 2008
TCTM06106Change specified date to 31st July
TCTM07020Up rating
TCTM07060Up rating
TCTM07070Up rating
TCTM07042Up rating and new examples
TCTM07043Up rating
TCTM07047Up rating
TCTM07048Up rating
TCTM07APPXUp rating