TCTM - Recent updates to the Tax Credits Technical Manual


Below are details of the amendments that were published on 25 January 2008 (see the update index for all updates).

SectionTitle and details of update
TCTM02001General drafting changes to residence.
TCTM02202Legislative changes to responsibility when child or young person goes into residential accommodation
TCTM02204General drafting changes to approved training.
TCTM02300General drafting changes to the 50+ element.
TCTM02403Legislative change to a 19 year old who can continue to receive CTC. They must prior to turning age 19, have been enrolled in relevant education or on an approved training course.
TCTM02405General drafting change to ‘a recognised cycle of work’
TCTM02630Changes to the category of child care provider
TCTM02660Changes to notifying changes for child care
TCTM02700General drafting change to 2nd adult element
TCTM03000Legislative change to rates for 07/08
TCTM04000Various legislative changes
TCTM04900Legislative change to the Income Taxes Act
TCTM05000General drafting changes to Advance Notification.
TCTM06000General drafting changes to backdating.
TCTM07000General drafting change to text of ‘Overview of steps in an award calculation’
TCTM07040General drafting change to ‘income thresholds’ when CTC and WTC claimed.
TCTM08100Legislative changes for ‘Payments by the Board’ to ‘Payments by the Commissioners’
TCTM08300Legislative changes for ‘Payments by the Board’ to ‘Payments by the Commissioners’
TCTM07appx1General drafting changes to Family and Baby element amounts