Updates: Tax Credits Technical Manual
2024
Calculation of entitlement: the rates and how to use them
24/25 uprating
Maximum Rates: Child Tax Credit
2024/2025 uprating
Maximum Rates: Working Tax Credit
2024/25 uprating
Decision Making: Revised decisions, considering evidence and recording of decisions
Arrbab v HMRC decision incorporated
2023
Transition to Universal Credit: Exclusion of entitlement to tax credits
Change Notes Verifications by 31 Aug
Testing the change notes
Rewording to add clarity to the qualifying conditions
Adding reference to self-employed
Maximum Rates: Child Tax Credit
Year in narrative amended to 06/04/2023
Maximum Rates: Working Tax Credit
2023/2024 uprating
Maximum Rates: Child Tax Credit
2023/2024 uprating
Calculation of entitlement: Tax Credit Income Thresholds
2023/2024 uprating
Calculation of entitlement: the rates and how to use them
2023/2024 uprating
Re-wording of property losses to provide more clarity
Emphasised that it is the claimant's income and not the household income that attracts the relief
Headings format change
Income: Trading (self-employed) income
Correction of typo
Entitlement: CTC entitlement: definitions of education, approved training and a qualifying body
Links to subheading titles fixed
2022
Transition to Universal Credit: Abolition of tax credits
Update to include 21C
Claims and Notification: Validity of a claim
Date for closure of new tax credit claims amended
Income: Employment income rules: Salary sacrifice
Reference to obsolete EIM page removed
Investment Income: Definition of Investment income
Removal of sentence
Removal of references to obsolete EIM pages
Included reference to regulation
Entitlement: WTC entitlement: Second adult element
The 50+ element ceased 6th April 2012
Remove erroneous wording
Entitlement: Tax credits and European Law: contents
New sentence added to the top of the page
Spelling correction
Amended to reflect changes in Legislation
formatting change
Chnage to the wording
Formatting update
Updated EIM reference number
Update EIM reference number
Formatting chane
Changes to reference numbers
Entitlement: WTC - 50 plus element: Introduction
page archived.
Entitlement: WTC - 50 plus: When the 2nd adult element is payable
page archived. 50+ ended 2012.
Entitlement: WTC - 50 plus: Basic and Higher rates
page archived. 50+ ended 2012.
Entitlement: WTC - 50 plus: Qualifying conditions
page archived
Entitlement: WTC entitlement - 50 plus element: contents
PAGE ARCHIVED
PAGE ARCHIVED
Claims and Notification: End of Year - Final Notice
Regulation 11(3)(d) removed
Sums disregarded in the calculation of income: Carer payments
Changes to reflect updated legislation
Section 19 - Enquiry window examples
Adding note for clarification
Claims and Notification: Identifying the date of claim
correction to the text
Claims and Notification: Validity of a claim
Added a note with updated legislation
Claims and Notification: Claim Effective Date and Backdating
Updated to reflect change in legislation
Claims and Notification: Advance claims
Updated to reflect change in legislation
Payments of Tax Credits: Payments to a bank or building society
Spelling mistake correction
Payments of Tax Credits: Payments other than to a bank or building society
Change to legislation
Maximum Rates: Child Tax Credit
Uprating 22/23
Maximum Rates: Working Tax Credit
Uprating 22/23
Entitlement: WTC entitlement: 50 plus element
Amended to reflect removal of element
Rewording and formatting amendments
Entitlement: WTC entitlement - qualifying remunerative work: work for payment
Link included to TCTM02415 (Self-employment)
Tax Credit Technical Manual: recent changes
Page archived - legacy updates no longer required
Tax Credit Technical Manual: recent changes
Page archived.
Tax Credit Technical Manual: recent changes
Page archived
Sums disregarded in the calculation of income
Page added to contents
Overview and purpose: How to claim or get more information
Update page to reflect change in legislation
Transition to Universal Credit: Transitional provision: Claims for a tax credit
Hyperlink fixed
Transition to Universal Credit: Exclusion of claims for tax credits
Hyperlink added
Tax Credit Technical Manual: recent changes
Page archived
Tax Credit Technical Manual: recent changes
Page archived
Tax Credit Technical Manual: recent changes
Page archived
Tax Credit Technical Manual: recent changes
Page archived
Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credits Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credits Technical Manual: updateindex
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credits Technical Manual: recent changes
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Tax Credits Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Tax Credit Technical Manual: recent changes
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Consolidated Tax Credit Legislation
Page formatting
Transition to Universal Credit: contents
Added new page (pg9)
Contributions based ESA changed from Contributions related ESA for consistency.
Overview and purpose: Contacting us about this manual
Change of team name
Overview and Purpose: The purpose of CTC and WTC together
Amendment to the text
Sums disregarded in the calculation of income: Maintenance payments
Removal of unnecessary reference
Amendment to include reference to the Social Care (Self-directed Support) (Scotland) Act 2013, and remove previous reference to the Social Work (Scotland) Act 1968
Transition to Universal Credit: contents
Added new content for new pages
Transition to Universal Credit: Termination of tax credits awards
Added main body of text to page for UC legislation
Transition to Universal Credit: contents
UC legislation added
Transition to Universal Credit: contents
UC legislation added
Transition to Universal Credit: Termination of tax credit awards: New claimant partner
UC legislation added
Transition to Universal Credit: Exclusion of entitlement to tax credits
UC transitional legislation
Transition to Universal Credit: Exclusion of claims for tax credits
UC transitional legislation
Sums disregarded in the calculation of income
New page added
Transition to Universal Credit: Abolition of tax credits
UC transitional legislation
Transition to Universal Credit: Transitional provision: Claims for a tax credit
UC transitional legislation
Payments of Tax Credits: Payments other than to a bank or building society
Added wording to reasonable excuse part
2021
Entitlement: WTC entitlement: Childcare element
Update for Approval of Home Childcare Providers (Wales)
Claims and Notification: Making a claim
Bring in line with current legislation
Decision Making: Revised decisions, considering evidence and recording of decisions
examples of special circs for 21B
Claims and Notification: End of Year - Final Notice
Clarification of 'good cause' added.
Dependence on regulation 7D added
Dependence on regulation 7D added
Consolidated Tax Credit Legislation
Links to external site legilsation.gov.uk added
Entitlement: Immigration rules
Amendments made to reflect change in legislation
Changes made to reflect amendments introduced by latest Coronavirus regulations
Decision Making: Revised decisions, considering evidence and recording of decisions: contents
Re-order of contents page
Hyperlink amended
Hyperlinks added.
Format change only
Updated with new legislation
New legislation
New legislation
Decision Making: Revised decisions, considering evidence and recording of decisions: contents
New page for s21C late review.
Entitlement: residence rules - contents
Added a new page regarding the withdrawal Agreement
Added the dates the Reg was implemented from and to as per May 20 Regs
External hyperlinks added
Correct a spelling mistake
Update to hyperlinks
Sums disregarded in the calculation of income
New page added
insert reference to Reg 7E as per Dec 20 Regs
Amendments as per Dec 20 Regs
Revisions due to Dec 20 Regs
New Income disregards as per Dec 20 Regs.
Revision to income disregard as per Dec 20 Regs
Sums disregarded in the calculation of income
New page for income disregard added to contents page.
Entitlement: WTC entitlement - qualifying remunerative work: self-employed person
Case law to strengthen interpretation.
2020
Re0order contents to insert TCTM05325 correctly
New regulation /new page added
New regulation update May 2020
May 2020 new legislation implemented
Changes of circumstances: Effective Dates of Changes in Circumstances
May 2020 New Regs implemented
Claims and Notification: End of Year - Final Notice
change of wording for clarifcation
Entitlement: WTC entitlement: 30 hour element
New Regs 2020
New Misc Regs 2020
Entitlement: WTC entitlement - qualifying remunerative work: calculating hours worked: contents
New Reg 2020
Entitlement: WTC entitlement - qualifying remunerative work: contents
New Misc Regs
Sums disregarded in the calculation of income
New Misc Regs
Income: Trading (self-employed) income
Misc Regs amendments Sept 20.
Income: Miscellaneous income: Miscellaneous Income
Misc Regs 2020
Income: Employment income rules: Earnings from a claimant's office or employment in the tax year
Misc Regs 2020
Sums disregarded in the calculation of income
New Income Page
Updated with changes to the legislation
Amended legislation
Entitlement: Residence rules - Right to reside: A person who has a permanent right of residence
Changes to legislation
Updated legislation
New payments added and Regs updated April 20.
Sums disregarded in the calculation of income
New payment introduced, page added.
Update to include Disability Assistance which replaces DLA and PIP in Scotland
Entitlement: Disability element
Amended due to introduction of Disability Assistance which replaces DLA and PIP in Scotland
2019
Entitlement: Immigration rules: People who are not subject to immigration control
UK removed from the list of EEA countries
Entitlement: Tax credits and European Law: The principle of single application of legislation
Guidance amended to take account of the UK leaving the European Union
Guidance amended to take account of the UK leaving the European Union
Guidance amended to take account of the UK leaving the European Union
Guidance amended to take account of the UK leaving the European Union
Guidance amended to take account of the UK leaving the European Union
Guidance amended to take account of the UK leaving the European Union
Guidance amended to take account of the UK leaving the European Union
Entitlement: Tax credits and European Law: Social advantages and Working Tax Credit (WTC)
Guidance amended to take account of the UK leaving the European Union
Guidance amended to take account of the UK leaving the European Union
Entitlement: Tax credits and European Law: UK family benefits - definition
New sentence added at the top of the page
Guidance amended to take account of the UK leaving the European Union
New sentence added to the top of the page
Entitlement: Tax credits and European Law: Orphans - Article 69 of Regulation (EC) 883/2004
Guidance amended to take account of the UK leaving the European Union
Entitlement: CTC entitlement: care and adoption
Updates to align with the wording of the legislation.
Align with wording of the legislation
Align with the wording of the legislation
Non-parental caring arrangements exception
Align with wording of the legislation
Update to the title
Sums disregarded in the calculation of income
New page added
Exceptions to the restriction on the numbers of the child and young person individual elements
Update to the legislation
Legislative update
Non-parental caring arrangements exception
Legislative update
Legislative updated
2018
Entitlement: CTC entitlement: Person responsible for child/qualifying young person and their child
Changed the hyperlink reference and page
Entitlement: Disability element
Update hyperlink with correct page
Income: Definition of Foreign Income
To add clarity in lieu of new legislation
To add clarity following change in legislation
Claims and Notification: Claim Effective Date and Backdating
Amendment to wording
hyperlinks
Exceptions to the restriction on the numbers of the child and young person individual elements
Updated with hyperlinks
Hyperlinks added
Hyperlinks added
Non-parental caring arrangements exception
Hyperlinks added
Non-consensual conception exception
Hyperlink added
Claims and Notification: Extended Backdating
Updated to reflect changes in legilsation
Entitlement: Residence rules - Right to reside: contents
New page adding to reflect Saint Prix ruling
Entitlement: Residence rules - Right to reside: contents
Changed the order of the listings
Sums disregarded in the calculation of income
New page added
Formatting update
Sums disregarded in the calculation of income
New page added
Entitlement: Residence rules - Right to reside: contents
New page created
2017
Inserting new page for late reporting of child continuing in FTNAE/AT
Payments of Tax Credits: Payments other than to a bank or building society
Replacement of cashcheques withPayment Vouchers from 1st August 2017
Continuation of certain exceptions
Repaired broken hyperlink
hyperlinks added
Entitlement: Disability element
Hyperlink was connected to the wrong page
Removed duplicate wording
Maximum Rates: Child Tax Credit
Changes to the hyperlink references and linked pages
Hyperlink to new TCTM page added
Continuation of certain exceptions
Hyperlinks added
Entitlement: CTC entitlement: Elements of CTC
This page has been archived and replaced by page TCTM02281.
Archiving reason text added
TCTM02250 - Entitlement: CTC entitlement: elements of CTC archived
New page added to the contents . Introduction of new legislation
New ages added and re-ordered
New section added to the Tax Credit Technical Manual following the introduction of new legislation.
Added new section due to introduction of new legislation
Section 19 - Enquiry window examples
Amendment to one of the years.
To make the title clearer
Section 19 - Enquiry time limits
Previous update not applied
Section 19 - Enquiry window examples
Further examples added to aid understanding
Maximum Rates: Working Tax Credit
Updates to the rates
Claims and Notification: Claim Effective Date and Backdating
Updated with a hyperlink
Entitlement: CTC entitlement: Person responsible for child/qualifying young person and their child
New line with hyperlink to another TCTM page added
Maximum Rates: Child Tax Credit
New line added with a hyperlink to another TCTM page
Entitlement: Disability element
Change made to add a new line including a hyperlink
Further disregards in the calculation of investment income
Adding new page
Entitlement: CTC entitlement: Person responsible for child/qualifying young person and their child
TCTM updated to incorporate changes to the legislation
Entitlement: CTC entitlement: Elements of CTC
Formatting change
Entitlement: Disability element
Updates to TCTM to reflect changes in legislation
Maximum Rates: Child Tax Credit
Page updating to reflect changes in the rates
Maximum Rates: Working Tax Credit
Updated to reflect changes to the rates paid for the Disability element and the Severe Disability element
To add clarity in lieu of new legislation
Income: Employment income rules: Employment income for tax credit purposes
To add clarity in lieu of new legislation
Income: Employment income rules: Earnings from a claimant's office or employment in the tax year
To add clarity in lieu of new legislation
Income: Employment income rules: Benefit in kind
To add clarity in lieu of new legislation
Income: Employment income rules: Salary sacrifice
To add clarity in lieu of new legislation
To add clarity in lieu of new legislation
To add clarity in lieu of new legislation
To add clarity following new legislation
To add clarity following new legislation
To add clarity following new legislation
To add clarity following new legislation
To add clarity following new legislation
To add clarity following new legislation
Changes made due to new legislation
Changes to add clarity following new legislation
To add clarity following new legislation
To add clarity following new legislation
To add clarity following the introduction of new legislation
To add clarity following the introduction of new legislation
To add clarity following the introduction of new legislation
To add clarity following the introduction of new legislation
To add clarity following change in legislation
To add clarity following change in legislation
To add clarity following change in legislation
To add clarity following a change to legislation
To add clarity following a change to legislation
To add clarity following change to legislation
To add clarity following change to legislation
To add clarity following a change to legislation
To add clarity following a change to legislation
To add clarity following changes to legislation
To add clarity following change to legislation
To add clarity following a change to legislation
To add clarity following a change to legislation
To add clarity following a change to legislation
To add clarity following a change to legislation
To add clarity following a change to legislation
Social Security Income: Disregarded income
To add clarity to the text.
Claims and Notification: Claim Effective Date and Backdating
To add clarity to the text
Claims and Notification: Extended Backdating
Updated to add clarity to the text
To provide clarity to the text
Calculation of entitlement: the rates and how to use them
Updated rates
Social Security Income: Welfare supplementary payments effective in Northern Ireland
Change to format
Lifetime Individual Savings Accounts, and Help to Save accounts
Update to link to contents page in the manual
Overview and purpose: How to claim or get more information
Reference to HMRC enquiry centre removed as no longer applicable.
To reflect changes to the legislation
Social Security Income: Welfare supplementary payments effective in Northern Ireland
To add clarity in lieu of new legislation
Income: Trading (self-employed) income
To add clarity to the text.
Social Security Income: Welfare supplementary payments effective in Northern Ireland
To add clarity to the text.
2016
New page TCTM04404 added
Social Security Income: Welfare supplementary payments effective in Northern Ireland
Renamed the title of the page removing the page number
Amendment made to replace "employed" with "a worker", to remove 3rd bullet, and under Note 4 replace Article 7 with Article 10.