Tax Credits: Tax Credits handbook updates

The Tax Credits Handbook, written by Victoria Todd and Robin Williamson of the Low Incomes Tax Reform Group, was published in August 2012. You can find out more about the book and order a copy on the publisher’s website.

The majority of the text from the book is incorporated into this website and has been updated for the 2016/17 tax year. We have provided links by chapter to the relevant part of this website for the latest commentary.

Chapter 1

Introduction

Chapter 2

How to make a claim

2.1

Who can claim?

2.2

How to make a claim

2.3

The claims cycle

2.4

Renewing a claim

2.5

Backdating

Chapter 3

Entitlement

3.1

Introduction

3.2

Working tax credit (WTC)

3.3

Disability element of WTC

3.4

Severe disability element of WTC

3.5

30 hour element of WTC

3.6

Second adult and lone parent element of WTC

3.7

Childcare element of WTC

3.8

50+ element of WTC

3.9

Child tax credit (CTC)

3.10

Child tax credit elements

Chapter 4

Calculating entitlement

4.1

Income

4.2

Income tests and income disregards

4.3

Calculating tax credits

Chapter 5

Defining and calculating income

Chapter 6

Payments of tax credits

Chapter 7

Notifying changes of circumstances

Chapter 8

Overpayments and underpayments

8.1

Introduction to overpayments

8.2

Challenging overpayments

8.3

Dealing with underpayments

Chapter 9

Recovery of overpayments

Chapter 10

Administration, compliance, investigations and penalties

10.1

Introduction

10.2

Use and disclosure of information

10.3

Pre award examinations

10.4

In year examinations

10.5

Enquiries

10.6

Dealing with compliance investigations

10.7

Discovery

10.8

Official error

10.9

Penalties

10.10

Criminal offence of fraud

10.11

Interest

Chapter 11

Appeals and complaints

11.1

Appeals

11.2

Official error

11.3

Remedies where there is no right of appeal

 

Judicial review

 

Complaints

Chapter 12

Interaction with tax and benefits

12.1

Income tax and NIC

12.2

Means-tested benefits

12.3

Passported benefits

Chapter 13

Dealing with HMRC

13.1

Acting on behalf of someone else

13.2

Contacting HMRC about tax credits

Chapter 14

Future of tax credits

Appendices

 

2

Calculating tax credits under the legislation

3

TC956 disability helpsheet

4

Code of Practice 26 (latest version)

5

Tax credits manuals

6

Annual rates from 2003/2004 onwards

7

Daily rates from 2003/2004 onwards

8

HMRC forms, leaflets and guidance notes

 

Leaflets

 

Guidance, forms and notes

9

Legislation

Updated 20 May 2016