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.

The majority of the text from the book is incorporated into this website and has been updated for the 2018/19 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

Last reviewed/updated 1 July 2022

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