Below are details of the amendments that were published in 23 December 2008 (see the update index for all updates).
| Section | Details of update |
| TCTM02210 | Amendment to references to Incapacity Benefit, Employment and Support Allowance and Working Tax Credit in the text. |
| TCTM02214 | Amendment to references to Incapacity Benefit, Employment and Support Allowance and Child Tax Credit in the text |
| TCTM02215 | Amendment to Working Tax Credit in the text. |
| TCTM02216 | First paragraph amended to separate the regulations from the explanation. Amendment to full-time education. |
| TCTM02217 | First paragraph amended to separate the regulations from the explanation. |
| TCTM02230 | Amendment to non-advanced education. |
| TCTM02420 | Final bullet point moved to a new paragraph |
| TCTM02421 | Amendment to references to Incapacity Benefit and Employment and Support Allowance in the text. |
| TCTM02440 | Minor amendments to the text. |
| TCTM02620 | Amendment to Contributory ESA, where SSP has been in payment. |
| TCTM02660 | Correction to how to calculate the relevant change. Minor amendments to the text on childcare. |
| TCTM04402 | Minor amendments to the text. |
| TCTM08105 | Final bullet point reworded. |
| TCTM11000 | Amendments to the Child Tax Credit Regulations 2002 |
| TCTM11000 | Amendments to the Working Tax Credit (Entitlement and Maximum Rates) Regulations 2002 |
| TCTM11000 | Amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002 |
| TCTM11000 | Amendments to the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 |
