Child tax credit (CTC) | Croner-i Tax and Accounting

Administration

Legislation/Regulatory – TCA2002 s. 2

Agents' phone line

Commentary – Tax Reporter ¶160-020

Annual report by HMRC

Legislation/Regulatory – TCA2002 s. 40

Annual review by Treasury

Legislation/Regulatory – TCA2002 s. 41

Appeals

Legislation/Regulatory – TCA2002 s. 38, 39, 63

Assignment or charge over

Legislation/Regulatory – TCA2002 s. 45

Attaining age of nineteen

Legislation/Regulatory – SI 2002/2007 reg. 5

Attaining age of sixteen

Legislation/Regulatory – SI 2002/2007 reg. 4

Bankruptcy

Legislation/Regulatory – TCA2002 s. 45

Calculating income

Family element

Commentary – Tax Reporter ¶163-060

Generally

Commentary – Tax Reporter ¶163-060

Calculation

Commentary – Quick Overview ¶13515

Claims

Legislation/Regulatory – TCA2002 s. 3(3), 4

HMRC Guidance – CCM20060 ; TCTM02010 ; TCTM02021 ; TCTM02022 ; TCTM06100 ; TCTM08103 ; TCTM09310 ; TCTM09320

Claims, making and adjusting

Commentary – Quick Overview ¶13520

Crown employment

Legislation/Regulatory – TCA2002 s. 44

Death

Legislation/Regulatory – SI 2002/2007 reg. 6 ; TCA2002 s. 8(5)

Decisions

Discovery

Legislation/Regulatory – TCA2002 s. 20

Final notice

Legislation/Regulatory – SI 2002/2014 reg. 33-36 ; TCA2002 s. 17, 18

Information or evidence

Legislation/Regulatory – TCA2002 s. 22

Initial decisions

Legislation/Regulatory – TCA2002 s. 14

Notice of

Legislation/Regulatory – TCA2002 s. 23

Official error

Legislation/Regulatory – TCA2002 s. 21

Power to enquire into awards

Legislation/Regulatory – TCA2002 s. 19

Revised decisions

Legislation/Regulatory – TCA2002 s. 15, 16

Disability element and severe disability element, date of notification

Legislation/Regulatory – SI 2002/2014 reg. 26A ; TC956

Disabled child or young person

Legislation/Regulatory – SI 2002/2007 reg. 8 ; TCA2002 s. 9(6)

HMRC Guidance – TCTM02281 ; TCTM02284 ; TCTM02285 ; TCTM02286 ; TCTM02288

Elements

Commentary – Quick Overview ¶13510 ; Tax Reporter ¶162-020

Employees' rights

Detriment

Legislation/Regulatory – ERA96 s. 47D

Unfair dismissal

Legislation/Regulatory – ERA96 s. 104B

Entitlement

Legislation/Regulatory – TCA2002 s. 3, 8

Estates in administration

Commentary – Tax Reporter ¶365-675

Case Law – Moore (H.M. Inspector of Taxes) v. R.J. Mackenzie & Sons Ltd. Commissioners of Inland Revenue v. R.J. Mackenzie & Sons Ltd.

Fraud

Offence

Legislation/Regulatory – TCA2002 s. 35

HMRC Guidance – TCTM10910

Power in relation to documents

Legislation/Regulatory – TCA2002 s. 36

Generally

Commentary – Quick Overview ¶13510

Immigration control

Legislation/Regulatory – TCA2002 s. 42 ; WTC/FS5

Income test

Legislation/Regulatory – SI 2002/2008 reg. 3-5 ; TCA2002 s. 7

HMRC Guidance – TCTM07041 ; TCTM07042

Information or evidence

Legislation/Regulatory – TCA2002 s. 59, Sch. 5

HMRC Guidance – IDG54700

Introduction

'in the UK', meaning

Commentary – Tax Reporter ¶160-000

Age limit

Commentary – Tax Reporter ¶160-000

Claims

Commentary – Tax Reporter ¶160-000

Generally

Commentary – Tax Reporter ¶162-000

Legislation/Regulatory – TCA2002 s. 1

Immigration

Commentary – Tax Reporter ¶160-000

Local authority services for children in need

Legislation/Regulatory – SI 2003/2077

Maximum rate, determination

Legislation/Regulatory – TCA2002 s. 9

National Insurance contributions

Commentary – Quick Overview ¶12200

Notification of change of circumstances

Legislation/Regulatory – TCA2002 s. 6

HMRC Guidance – TCTM05001 ; TCTM05340

Overpayments

Legislation/Regulatory – TCA2002 s. 28, 29, 27 ; WTC8

HMRC Guidance – CCM8125 ; DMBM450010 ; DMBM618020 ; DMBM665855 ; TCTM08301 ; TCTM08302 ; TCTM08303

Payment of tax credit

Generally

Commentary – Tax Reporter ¶164-060

Overpayments

Commentary – Tax Reporter ¶164-080

Underpayments

Commentary – Tax Reporter ¶164-080

Payments

Employers by

Legislation/Regulatory – TCA2002 s. 25

Generally

Legislation/Regulatory – TCA2002 s. 24

HMRC Guidance – TCTM08101 ; TCTM08102 ; TCTM08103 ; TCTM08106

Liability of officers for sums paid to employers

Legislation/Regulatory – TCA2002 s. 26

Overpayments

Legislation/Regulatory – TCA2002 s. 28, 29, 37

HMRC Guidance – DMBM555020 ; DMBM555700 ; TCTM10801

Underpayments

Legislation/Regulatory – TCA2002 s. 30

Penalties

Determination by HMRC

Legislation/Regulatory – TCA2002 Sch. 2, para. 1

Employer's failure to make correct payments

Legislation/Regulatory – TCA2002 s. 33

Failure to comply with requirements

Legislation/Regulatory – TCA2002 s. 32

HMRC Guidance – CCM8500 ; DMBM555700 ; TCTM05100 ; TCTM10610

Incorrect statements etc.

Legislation/Regulatory – TCA2002 s. 31

HMRC Guidance – CCM8500 ; CCM9140 ; TCTM10510

Mitigation

Legislation/Regulatory – TCA2002 Sch. 2, para. 5

Proceedings before tribunal

Legislation/Regulatory – TCA2002 Sch. 2, para. 3, 4

Recovery

Legislation/Regulatory – TCA2002 Sch. 2, para. 7

HMRC Guidance – DMBM450010

Time-limits

Legislation/Regulatory – TCA2002 Sch. 2, para. 6

Polygamous marriages

Legislation/Regulatory – TCA2002 s. 43

Practical aspects of tax credits

Commentary – Tax Reporter ¶160-020

Qualifying young person

Death of

Legislation/Regulatory – SI 2002/2007 reg. 6

Maximum age

Legislation/Regulatory – SI 2002/2007 reg. 5

Meaning

Legislation/Regulatory – TCA2002 s. 8(4)

Prescribed conditions

Legislation/Regulatory – SI 2002/2007 reg. 5

Rate

Legislation/Regulatory – SI 2002/2007 reg. 7 ; SI 2002/2008 reg. 8, 9 ; TCA2002 s. 13

Responsibility for child or young person

Legislation/Regulatory – SI 2002/2007 reg. 3

Transitional provisions and savings

Legislation/Regulatory – SI 2003/2170 ; TCA2002 s. 62

Underpayments

Legislation/Regulatory – TCA2002 s. 30

Working tax credit

Legislation/Regulatory – SI 2002/2005 reg. 13-16 ; TCA2002 s. 12