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Updates: Tax Credits Technical Manual

2024

16 October 2024 published amendments

30 September 2024 published amendments

Calculation of entitlement: the rates and how to use them

Updated 2024/2025 daily rate of Family Element

17 July 2024 published amendments

15 July 2024 published amendments

Sums disregarded in the calculation of income: Supplementary payments made by the Scottish Government

Update to MISC Regs 2024 - in item 22 omit the wording from “In this item” to the end, and

3 July 2024 published amendments

Entitlement: Disability element

update from misc regs 2024

5 April 2024 published amendments

5 March 2024 published amendments

2023

31 August 2023 published amendments

29 August 2023 published amendments

Data Protection

Testing the change notes

20 April 2023 published amendments

Maximum Rates: Child Tax Credit

Year in narrative amended to 06/04/2023

16 March 2023 published amendments

Income: Property Income

Re-wording of property losses to provide more clarity

Income: General Deductions

Emphasised that it is the claimant's income and not the household income that attracts the relief

15 March 2023 published amendments

Income: Property Income

Changes to headings format

Headings format change

26 January 2023 published amendments

Income: Trading (self-employed) income

Rewording for clarity regarding the averaging of profits

Correction of typo

25 January 2023 published amendments

2022

18 October 2022 published amendments

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

28 September 2022 published amendments

Income: Employment income rules: Salary sacrifice

Reference to obsolete EIM page removed

5 July 2022 published amendments

Entitlement: WTC entitlement: Second adult element

The 50+ element ceased 6th April 2012

29 June 2022 published amendments

Entitlement: contents

Rectifying contents pages

Correcting Contents page

Remove erroneous wording

Entitlement: Tax credits and European Law: contents

New sentence added to the top of the page

27 June 2022 published amendments

Notional Income

Spelling correction

8 June 2022 published amendments

7 June 2022 published amendments

Sums disregarded in the calculation of income: Carer payments

Changes to reflect updated legislation

20 April 2022 published amendments

Section 19 - Enquiry window examples

Adding note for clarification

11 April 2022 published amendments

Claims and Notification: Identifying the date of claim

Updated to reflect change in legislation

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

6 April 2022 published amendments

30 March 2022 published amendments

Tax Credit Technical Manual: recent changes

Archiving reason added

Page archived - legacy updates no  longer required

Tax Credit Technical Manual: recent changes

Page archived.

Tax Credit Technical Manual: recent changes

Page archived

22 March 2022 published amendments

4 March 2022 published amendments

16 February 2022 published amendments

Transition to Universal Credit: contents

Added new page (pg9)

Social Security Income

Contributions based ESA changed from Contributions related ESA for consistency.

4 February 2022 published amendments

27 January 2022 published amendments

Sums disregarded in the calculation of income: Maintenance payments

Removal of unnecessary reference

Sums disregarded in the calculation of income: Payments from a local authority in place of community care services

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

25 January 2022 published amendments

Transition to Universal Credit: contents

Added for new page

Added new content for new pages

21 January 2022 published amendments

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

19 January 2022 published amendments

17 January 2022 published amendments

13 January 2022 published amendments

12 January 2022 published amendments

7 January 2022 published amendments

2021

22 December 2021 published amendments

Entitlement: WTC entitlement: Childcare element

Update for Approval of Home Childcare Providers (Wales)

7 December 2021 published amendments

Claims and Notification: Making a claim

Bring in line with current legislation

11 November 2021 published amendments

27 October 2021 published amendments

Claims and Notification: End of Year - Final Notice

Clarification of 'good cause' added.

20 October 2021 published amendments

Entitlement: WTC entitlement - Disability element: Disability which puts a person at a disadvantage in getting a job

Attempted to rectify numbering error

Minor formatting on numbering

Minor formatting

Rectified numbering error

20 July 2021 published amendments

Consolidated Tax Credit Legislation

Links to external site legilsation.gov.uk added

27 May 2021 published amendments

Entitlement: Immigration rules

Amendments made to reflect change in legislation

2 March 2021 published amendments

Entitlement: residence rules - contents

Added a new page regarding the withdrawal Agreement

9 February 2021 published amendments

5 February 2021 published amendments

Data Protection

Correct spelling mistake

Text removed due to technical problem with the external page

Re-inserted text removed at the previous update to try and correct technical issue. Will re-instate hyperlinks once technical isse corrected.

External hyperlinks added

4 February 2021 published amendments

Data Protection

Updated the hyperlinks

Text temporarily removed to correct technical error.

Text added .

Correct spelling mistake

Correct a spelling mistake

3 February 2021 published amendments

Data Protection

Update to hyperlinks

25 January 2021 published amendments

19 January 2021 published amendments

2020

30 December 2020 published amendments

Changes of circumstances

Re0order contents to insert TCTM05325 correctly

1 December 2020 published amendments

Changes of circumstances

New regulation /new page added

26 November 2020 published amendments

14 October 2020 published amendments

Claims and Notification: End of Year - Final Notice

change of wording for clarifcation

7 October 2020 published amendments

1 October 2020 published amendments

Sums disregarded in the calculation of income

Misc Regs 2020

New Misc Regs

29 September 2020 published amendments

Sums disregarded in the calculation of income

Add new page for new Reg 19 income disregard

New Income Page

25 August 2020 published amendments

29 April 2020 published amendments

16 April 2020 published amendments

Sums disregarded in the calculation of income

New payment introduced, page added.

7 April 2020 published amendments

Entitlement: CTC entitlement: Definition of a child, qualifying young person, disabled and severely disabled child or qualifying young person

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

21 October 2019 published amendments

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

Entitlement: Tax credits and European Law: Determining whether a person is subject to the legislation of a Member State for the purpose of claiming UK family benefits under Regulation (EC) 883/2004

Guidance amended to take account of the UK leaving the European Union

Entitlement: Tax credits and European Law: Priority rules in the event of overlapping entitlement to family benefits - Article 68(1) and Decision F1

Guidance amended to take account of the UK leaving the European Union

Entitlement: Tax credits and European Law: priority rules in the event of overlapping entitlement to family benefits - Article 68 of Regulation 883/2004 and Article 58 of Regulation 987/2009

Guidance amended to take account of the UK leaving the European Union

Entitlement: Tax credits and European Law: Priority rules in the event of overlapping entitlement to family benefits, suspension and differential supplements - Article 68(2) of Regulation (EC) 883/2004

Guidance amended to take account of the UK leaving the European Union

Entitlement: Tax credits and European Law: Priority rules in the event of overlapping entitlement to family benefits - Articles 68(3) of Regulation (EC) 883/2004 and Articles 6 and 60 of Regulation (EC) 987/2009

Guidance amended to take account of the UK leaving the European Union

Entitlement: Tax credits and European Law: Article 59 of Regulation (EC) 987/2009 - Rules applicable where the applicable legislation and/or the competence to pay family benefits changes between Member States within a calendar month.

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

Entitlement: Tax credits and European Law: Article 7 of Regulation (EU) 492/2011 - Working Tax Credit (WTC)

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

Entitlement: Tax credits and European Law: UK family benefits - Article 67 of Regulation (EC) 883/2004

Guidance amended to take account of the UK leaving the European Union

Entitlement: Tax credits and European Law: Derived Rights - Article 60(1) of Regulation (EC) 987/2009

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

5 June 2019 published amendments

Entitlement: CTC entitlement: care and adoption

Updates to align with the wording of the legislation.

Elements of CTC

Align with wording of the legislation

Multiple Births Exception

Align with the wording of the legislation

Non-parental caring arrangements exception

Align with wording of the legislation

Adoption Exception

Update to the title

8 April 2019 published amendments

Sums disregarded in the calculation of income

New page added.

New page added

9 January 2019 published amendments

2018

14 December 2018 published amendments

19 July 2018 published amendments

Claims and Notification: Extended Backdating

Updated to reflect changes in legilsation

31 May 2018 published amendments

Entitlement: Residence rules - Right to reside: contents

New page adding to reflect Saint Prix ruling

11 April 2018 published amendments

9 April 2018 published amendments

2017

7 August 2017 published amendments

Entitlement: CTC entitlement

Inserting new page for late reporting of child continuing in FTNAE/AT

31 July 2017 published amendments

Payments of Tax Credits: Payments other than to a bank or building society

Replacement of cashcheques withPayment Vouchers from 1st August 2017

20 June 2017 published amendments

Continuation of certain exceptions

Repaired broken hyperlink

17 May 2017 published amendments

Elements of CTC

hyperlink added

hyperlinks added

16 May 2017 published amendments

Entitlement: Disability element

Hyperlink was connected to the wrong page

4 May 2017 published amendments

2 May 2017 published amendments

Exceptions to the restriction on the numbers of the child and young person individual elements: contents

Removed duplicate wording

Maximum Rates: Child Tax Credit

Changes to the hyperlink references and linked pages

Elements of CTC

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

Entitlement: CTC entitlement

TCTM02250 - Entitlement: CTC entitlement: elements of CTC archived

28 April 2017 published amendments

CTC Elements: contents

Amendment to the title

Neew page added

New page added to the contents . Introduction of new legislation

Exceptions to the restriction on the numbers of the child and young person individual elements: contents

Amendment to the title

Link to page added to contents

Page added due to new legislation

Page added to the contents list

New ages added and re-ordered

27 April 2017 published amendments

Entitlement: contents

New section added to the Tax Credit Technical Manual following the introduction of new legislation.

Entitlement: CTC entitlement

Added new section due to introduction of new legislation

Section 19 - Enquiry window examples

Amendment to one of the years.

19 April 2017 published amendments

Section 19 - Power to enquire

Update to add clarity to the text

To make the title clearer

Section 19 - Enquiry time limits

To add clarity to the text

To add clarity to the contents page

Previous update not applied

Section 19 - Enquiry window examples

Further examples added to aid understanding

12 April 2017 published amendments

10 April 2017 published amendments

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

7 April 2017 published amendments

6 April 2017 published amendments

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

Updates to the TCTM made to reflect changes in legislation

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

Income: Property Income

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

Income: Employment income rules: The cash equivalent of any non-cash voucher received by the claimant chargeable to income tax under section 87 of ITEPA 2003

To add clarity in lieu of new legislation

Income: Employment income rules: The cash equivalent of any credit token received by the claimant chargeable to income tax under section 94 of ITEPA 2003

To add clarity in lieu of new legislation

Income: Employment income rules: The cash equivalent of any cash voucher received by the claimant chargeable to income tax under section 81 of ITEPA 2003

To add clarity following new legislation

Income: Employment income rules: The cash equivalent of the benefit of a car made available for private use under sections 120 or 149 of ITEPA 2003

To add clarity following new legislation

Income: Employment income rules: The cash equivalent of car fuel provided under section 149 of ITEPA 2003

To add clarity following new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Removal expenses and benefits

To add clarity following new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Expenses

To add clarity following new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Armed forces travel and Operational allowances

To add clarity following new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Car Parking

Changes made due to new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Non cash sport and recreation vouchers

Changes to add clarity following new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Incidental Overnight Expenses

To add clarity following new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Meal Vouchers

To add clarity following new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Coal

To add clarity following the introduction of new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Long Service awards

To add clarity following the introduction of new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Staff Suggestion Schemes

To add clarity following the introduction of new legislation

Income: Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Daily Subsistence Allowance

To add clarity following the introduction of new legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Travelling and subsistence allowances paid during public transport disruption

To add clarity following change in legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Gifts

To add clarity following change in legislation

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Child Care Vouchers

To add clarity following change in legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Offshore Workers

To add clarity following a change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Crown Employee Foreign Service allowances

To add clarity following a change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Work-related Training

To add clarity following change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Vouchers and Credit Tokens

To add clarity following change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Employment-related Asset Transfer

To add clarity following a change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Taxable Car

To add clarity following a change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Job Grant, Return to Work Credit, etc

To add clarity following changes to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Provision of Transport to an Employee

To add clarity following change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Reasonable Additional Household Expenses When Working from Home

To add clarity following a change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Payment or Reimbursement of Re-training course expenses

To add clarity following a change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Provision of home computer equipment

To add clarity following a change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes

To add clarity following a change to legislation

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes

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

Calculation of awards: Step 3 - Determining whether income needs to be taken into account and applying income disregards

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

4 April 2017 published amendments

20 March 2017 published amendments

16 March 2017 published amendments

Income: Trading (self-employed) income

To add clarity to the text.

9 March 2017 published amendments

2016

2 November 2016 published amendments

Social Security Income

New page TCTM04404 added

Social Security Income: Welfare supplementary payments effective in Northern Ireland

Renamed the title of the page removing the page number

12 October 2016 published amendments

Entitlement: Residence rules - Right to reside: Right to reside on basis of child in education in the United Kingdom

Amendment made to replace "employed" with "a worker", to remove 3rd bullet, and under Note 4 replace Article 7 with Article 10.