Payment of tax credits
Amounts of payments
Award on claim made by one person on behalf of another
Child tax credit and child care element, member of married/unmarried couple
Death of member of married/unmarried couple
Employers by
Entitlement on account having been notified to HMRC
Generally
Liability of officers
Manner of payment
Overpayments
Generally
Interest
Recovery
Postponement of payment
Prescribed circumstances
Single payment of small sums
Time of payment
Underpayments
Working tax credit (excluding child care element), member of married/unmarried couple