Administration
Legislation/Regulatory –
TCA2002
s. 2
Agents' phone line
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
Generally
Calculation
Claims
Legislation/Regulatory –
TCA2002
s. 3(3),
4
Claims, making and adjusting
Crown employment
Legislation/Regulatory –
TCA2002
s. 44
Death
Decisions
Discovery
Legislation/Regulatory –
TCA2002
s. 20
Final notice
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
Elements
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
Fraud
Offence
Legislation/Regulatory –
TCA2002
s. 35
Power in relation to documents
Legislation/Regulatory –
TCA2002
s. 36
Generally
Immigration control
Legislation/Regulatory –
TCA2002
s. 42
;
WTC/FS5
Income test
Legislation/Regulatory –
SI 2002/2008
reg. 3-
5
;
TCA2002
s. 7
Information or evidence
Introduction
'in the UK', meaning
Age limit
Claims
Generally
Legislation/Regulatory –
TCA2002
s. 1
Immigration
Local authority services for children in need
Maximum rate, determination
Legislation/Regulatory –
TCA2002
s. 9
National Insurance contributions
Notification of change of circumstances
Legislation/Regulatory –
TCA2002
s. 6
Overpayments
Legislation/Regulatory –
TCA2002
s. 28,
29,
27
;
WTC8
Payment of tax credit
Generally
Overpayments
Underpayments
Payments
Employers by
Legislation/Regulatory –
TCA2002
s. 25
Generally
Legislation/Regulatory –
TCA2002
s. 24
Liability of officers for sums paid to employers
Legislation/Regulatory –
TCA2002
s. 26
Overpayments
Legislation/Regulatory –
TCA2002
s. 28,
29,
37
Underpayments
Legislation/Regulatory –
TCA2002
s. 30
Penalties
Determination by HMRC
Employer's failure to make correct payments
Legislation/Regulatory –
TCA2002
s. 33
Failure to comply with requirements
Legislation/Regulatory –
TCA2002
s. 32
Incorrect statements etc.
Legislation/Regulatory –
TCA2002
s. 31
Mitigation
Proceedings before tribunal
Recovery
Time-limits
Polygamous marriages
Legislation/Regulatory –
TCA2002
s. 43
Practical aspects of tax credits
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
Responsibility for child or young person
Legislation/Regulatory –
SI 2002/2007
reg. 3
Transitional provisions and savings
Underpayments
Legislation/Regulatory –
TCA2002
s. 30
Working tax credit