Administration

Agents' phone line

Annual report by HMRC

Annual review by Treasury

Appeals

Assignment or charge over

Attaining age of nineteen

Attaining age of sixteen

Bankruptcy

Calculating income

Family element

Generally

Calculation

Claims

Claims, making and adjusting

Crown employment

Death

Decisions

Discovery

Final notice

Information or evidence

Initial decisions

Notice of

Official error

Power to enquire into awards

Revised decisions

Disability element and severe disability element, date of notification

Disabled child or young person

Elements

Employees' rights

Detriment

Unfair dismissal

Entitlement

Estates in administration

Fraud

Offence

Power in relation to documents

Generally

Immigration control

Income test

Information or evidence

Introduction

'in the UK', meaning

Age limit

Claims

Generally

Immigration

Local authority services for children in need

Maximum rate, determination

National Insurance contributions

Notification of change of circumstances

Overpayments

Payment of tax credit

Generally

Overpayments

Underpayments

Payments

Employers by

Generally

Liability of officers for sums paid to employers

Overpayments

Underpayments

Penalties

Determination by HMRC

Employer's failure to make correct payments

Failure to comply with requirements

Incorrect statements etc.

Mitigation

Proceedings before tribunal

Recovery

Time-limits

Polygamous marriages

Practical aspects of tax credits

Qualifying young person

Death of

Maximum age

Meaning

Prescribed conditions

Rate

Responsibility for child or young person

Transitional provisions and savings

Underpayments

Working tax credit