Amounts of payments

Legislation/Regulatory – SI 2002/2173 reg. 12

Award on claim made by one person on behalf of another

Legislation/Regulatory – SI 2002/2173 reg. 6

Child tax credit and child care element, member of married/unmarried couple

Legislation/Regulatory – SI 2002/2173 reg. 3

Death of member of married/unmarried couple

Legislation/Regulatory – SI 2002/2173 reg. 5

Employers by

Legislation/Regulatory – TCA2002 s. 25

Entitlement on account having been notified to HMRC

Legislation/Regulatory – SI 2002/2173 reg. 14

Generally

Legislation/Regulatory – TCA2002 s. 24

Liability of officers

Legislation/Regulatory – TCA2002 s. 26

Manner of payment

Legislation/Regulatory – SI 2002/2173

Overpayments

Generally

Legislation/Regulatory – COP26 ; TCA2002 s. 28

Interest

Legislation/Regulatory – TCA2002 s. 37

Recovery

Legislation/Regulatory – SI 2002/2173 reg. 12A ; TCA2002 s. 29

Postponement of payment

Legislation/Regulatory – SI 2002/2173 reg. 11

Prescribed circumstances

Legislation/Regulatory – SI 2002/2173 reg. 7

Single payment of small sums

Legislation/Regulatory – SI 2002/2173

Time of payment

Legislation/Regulatory – SI 2002/2173 reg. 8, 9

Underpayments

Legislation/Regulatory – TCA2002 s. 30

Working tax credit (excluding child care element), member of married/unmarried couple

Legislation/Regulatory – SI 2002/2173 reg. 4