2006-07 to 2011-12
2012-13 to 2019-20
2020-21
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
Availability
Bankruptcy
Legislation/Regulatory –
TCA2002
s. 45
Basic element
Determining number of hours worked
Generally
Benefit entitlement conditions
Calculating income
Child care element
Generally
Calculation
Child care element
Legislation/Regulatory –
TCA2002
s. 12
;
WTC5/CP
Child tax credit
Claims
Legislation/Regulatory –
TCA2002
s. 3(3),
4
Claims, making and adjusting
Crown employment
Legislation/Regulatory –
TCA2002
s. 44
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
Deductions
Disability element
Date of claims
Legislation/Regulatory –
SI 2002/2014
reg. 8
Date of notification
Legislation/Regulatory –
SI 2002/2014
reg. 26
Disability or disablement
Legislation/Regulatory –
TCA2002
s. 11(7)
Elements
Legislation/Regulatory –
SI 2002/2005
reg. 3
;
TCA2002
s. 11
Elements, entitlement
Employees
Detriment
Legislation/Regulatory –
ERA96
s. 47D
Unfair dismissal
Legislation/Regulatory –
ERA96
s. 104B
Entitlement
30 hour element
Legislation/Regulatory –
SI 2002/2005
reg. 10
Adoption
Legislation/Regulatory –
SI 2002/2005
reg. 5
Ceasing to work for less than 16, 24 or 30 hours per week
Legislation/Regulatory –
SI 2002/2005
reg. 7D
Child care element
Legislation/Regulatory –
SI 2002/2005
reg. 13-
16
Conditions
Legislation/Regulatory –
SI 2002/2005
reg. 4-
19
Death of child or qualifying young person
Legislation/Regulatory –
SI 2002/2005
reg. 19
Disability element
Gaps between jobs
Legislation/Regulatory –
SI 2002/2005
reg. 8
Generally
Illness or incapacity for work
Legislation/Regulatory –
SI 2002/2005
reg. 6
Lone parent element
Legislation/Regulatory –
SI 2002/2005
reg. 12
Maternity leave
Legislation/Regulatory –
SI 2002/2005
reg. 5
Maximum rates
Legislation/Regulatory –
SI 2002/2005
reg. 20
Paternity leave
Legislation/Regulatory –
SI 2002/2005
reg. 5
Pay in lieu of notice
Legislation/Regulatory –
SI 2002/2005
reg. 7C
Qualifying remunerative work
Legislation/Regulatory –
SI 2002/2005
reg. 4
Second adult element
Legislation/Regulatory –
SI 2002/2005
reg. 11
Severe disability element
Legislation/Regulatory –
SI 2002/2005
reg. 17
;
TC956
Statutory sick pay
Legislation/Regulatory –
SI 2002/2005
reg. 6
Strike periods
Legislation/Regulatory –
SI 2002/2005
reg. 7A
Suspension from work
Legislation/Regulatory –
SI 2002/2005
reg. 7B
Term time and other seasonal workers
Legislation/Regulatory –
SI 2002/2005
reg. 7
Training for work
Legislation/Regulatory –
SI 2002/2005
reg. 9B
Working for less than 16, 24 or 30 hours a week
Legislation/Regulatory –
SI 2002/2005
reg. 7D
Fraud
Offence
Legislation/Regulatory –
TCA2002
s. 35
Power in relation to documents
Legislation/Regulatory –
TCA2002
s. 36
Generally
Legislation/Regulatory –
ITEPA2003
s. 677
Immigration control
Legislation/Regulatory –
TCA2002
s. 42
;
WTC/FS5
Income test
Legislation/Regulatory –
SI 2002/2008
reg. 3-
5
;
TCA2002
s. 7
Income, meaning
Information or evidence
Interpretation
Legislation/Regulatory –
SI 2002/2005 Pt. 1
reg. 2
Introduction
'in the UK', meaning
Age limit
Claims
Generally
Legislation/Regulatory –
TCA2002
s. 1
Immigration
Investigations
Enquiries
Examinations
Fraud
Interest
Penalties
Local authority services for children in need
Loss of, where conviction for benefit offences
Maximum rate, determination
Legislation/Regulatory –
TCA2002
s. 11
National Insurance contributions
Non-taxable
Notification of change of circumstances
Legislation/Regulatory –
TCA2002
s. 6
Other elements
Childcare element
Payment of tax credits
Generally
Overpayments
Underpayments
Payments
Employers, transfer of payment from
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
;
WTC8
Underpayments
Legislation/Regulatory –
TCA2002
s. 30
Penalties
Determination
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
Recovery
Time-limits
Period of awards
Legislation/Regulatory –
TCA2002
s. 5
Polygamous marriages
Legislation/Regulatory –
TCA2002
s. 43
Practical aspects of tax credits
Rate
Residence
Transitional provisions and savings
Legislation/Regulatory –
TCA2002
s. 62
Underpayments
Legislation/Regulatory –
TCA2002
s. 30