Recent updates to the Tax Credit Technical Manual
Below are details of the amendments that were published on 19 April 2012 (see the update index for all updates)
| Page | Details of update |
| TCTM01001 | Date amended to April 2012 |
| TCTM01005 | Page amended to reflect £2500 income decrease disregard. |
| TCTM01006 | The telephone and text phone number has been changed from 0845 to 0345 |
| TCTM02001 | Minor drafting amendments throughout chapter |
| TCTM02020 | Minor drafting and style amendments throughout the chapter for clarity Legislative references updated where applicable Updated to include Swiss nationals where applicable Note added to explain that EC Regulations 883/04 and 987/09 do not apply to nationals from Norway, Iceland, Liechtenstein and Switzerland. |
| TCTM02070 | Minor drafting to style and structure changes throughout the chapter to give greater clarityAdditional legal references added and updates where applicable Amended to reflect to the cessation of the 50+ element on 6th April 2012. WRS (ended April 11) wording changed to past tense but retained for future reference |
| TCTM02111 | Paragraph rewritten to for greater clarity |
| TCTM02112 | Amended to reflect the changes to the immigration regulations to change the time limit for claiming from 3 months to one month when a person is granted asylum in the UK. |
| TCTM02211 | Insertion of section 22C(10) of the Children Act 1989 under Case A and Case B and rewording of reference to section 26 of the Children (Scotland) Act 1995.Revised definition of ‘placed for adoption’ including list of relevant Adoption Agencies Regulations. |
| TCTM02220 | Paragraph added regarding person who turns 16 on 31 August.Under Definition of a qualifying young person, removed “who” after “A person…” and expanded example heading. |
| TCTM02310 | This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012. |
| TCTM02314 | Removed reference to the former Yugoslav Republic of Macedonia. |
| TCTM02318 | This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012. |
| TCTM02410 | This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012 and the 16/24 hour rule change for couples with children from April 2012. |
| TCTM02420 | Bullet points amended to make clear how they apply to the self employed |
| TCTM02453 | Page amended regarding activities to be performed |
| TCTM02463 | Page amended regarding 4 week run on |
| TCTM02464 | Page amended regarding 4 week run on |
| TCTM02465 | Page amended to remove sentence regarding Regulation 7D |
| TCTM02466 | Page amended regarding 4 week run on |
| TCTM02470 | Page amended to reflect 4 week Run on |
| TCTM02610 | Entitlement to carer’s allowance under section 70 of the Social Security Contributions and Benefits Act 1992 added as further condition for eligibility to childcare |
| TCTM02660 | Removed 1st paragraph under “Changes of circumstances which must be notified”.Backdating for changes of circumstances amended from 3 months to 1 month |
| TCTM02700 | This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012. |
| TCTM02701 | This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012. |
| TCTM02710 | This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012. |
| TCTM02720 | This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012. |
| TCTM02730 | This section has been amended to reflect to the cessation of the 50+ element on 6th April 2012. |
| TCTM03001 | This section has been updated to take into account the new rates for CTC from April 2012 |
| TCTM03101 | This section has been updated to take into account the new rates for WTC from April 2012 |
| TCTM04005 | Page amended to reflect April 2012 regulation changes |
| TCTM04006 | Page amended to reflect Finance Act 2011 changes |
| TCTM04200 | Page amended to reflect April 2012 regulation changes |
| TCTM04203 | Page amended to reflect April 2012 regulation changes |
| TCTM04227 | Page amended to reflect April 2012 regulation changes |
| TCTM05100 | Mandatory changes amended to include couples with children who change their combined working hours to below 24 a week and also couples with children who no longer have one partner who works at least 16 hours |
| TCTM05200 | Changes in income updated to include a new income decrease disregard of £2,500 |
| TCTM05300 | Backdating for changes of circumstances amended from 3 months to 1 month |
| TCTM05310 | Backdating of the disability and severe disability elements of WTC updated due to the Budget changes |
| TCTM05320 | Backdating of the disability and severe disability elements of CTC updated due to the Budget changes |
| TCTM05340 | Examples updated to take into account backdating for changes in circumstances reducing to 1 month |
| TCTM06103 | Backdating for claims amended from 93 days to 31 days |
| TCTM06104 | Backdating for claims amended from 93 days to 31 days |
| TCTM07000 | Backdating for claims amended from 93 days to 31 days |
| TCTM07040 | This section has been updated to take into account the Budget changes. |
| TCTM07APPX1 | This section has been updated to take into account the Budget changes including the cessation of the 50+ element on 6th April 2012. The worked example has been updated to include the rates for 2012-2013 |
| TCTM08103 | Postponement of payment - the number of weeks to notify an account has been changed from 8 weeks to 4 weeks |
| TCTM08105 | Postponement of payment - the number of weeks to notify an account has been changed from 8 weeks to 4 weeks |
| TCTM09230 | Backdating for claims amended from 93 days to 31 days |
| TCTM09260 | Section 18 - a new paragraph has been added for estimated income |
| TCTM09490 | The section dealing with other notices has been updated to explain when a Statement of Account will have appeal rights |
| TCTM10140 | The final paragraph has been amended to make clear the opening challenge under s16(2) must be in writing |
| TCTM11000 | The consolidated Acts and Regulations have been updated and are up to date as at April 2012 |
