30-hour element

Commentary – Hardman's Tax Rates and Tables ¶6-000

50-plus element

Commentary – Hardman's Tax Rates and Tables ¶6-000

Administration

Legislation/Regulatory – TCA2002 s. 2

Agents' phone line

Commentary – Tax Reporter ¶160-020

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

Commentary – Essential Tax Companion ¶13500

Bankruptcy

Legislation/Regulatory – TCA2002 s. 45

Basic element

Determining number of hours worked

Commentary – Tax Reporter ¶161-020

Generally

Commentary – Essential Tax Companion ¶13505 ; Tax Reporter ¶161-020 ; Hardman's Tax Rates and Tables ¶6-000

Benefit entitlement conditions

Legislation/Regulatory – SGCA2017 Sch. 2, para. 5

Calculating income

Child care element

Commentary – Tax Reporter ¶163-040

Generally

Commentary – Tax Reporter ¶163-040

Calculation

Commentary – Essential Tax Companion ¶13515

Child care element

Commentary – Essential Tax Companion ¶13505 ; Hardman's Tax Rates and Tables ¶6-000
Legislation/Regulatory – TCA2002 s. 12 ; WTC5/CP

Child tax credit

– see Child tax credit (CTC)

Claims

Legislation/Regulatory – TCA2002 s. 3(3), 4

Claims, making and adjusting

Commentary – Essential Tax Companion ¶13520

Crown employment

Legislation/Regulatory – TCA2002 s. 44

Decisions

Discovery

Legislation/Regulatory – TCA2002 s. 20

Final notice

Legislation/Regulatory – SI 2002/2014 reg. 33-36 18 ; TCA2002 s. 17

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

Commentary – Essential Tax Companion ¶13515

Disability element

Date of claims

Legislation/Regulatory – SI 2002/2014 reg. 8

Date of notification

Legislation/Regulatory – SI 2002/2014 reg. 26

Generally

Commentary – Hardman's Tax Rates and Tables ¶6-000

Disability or disablement

Legislation/Regulatory – TCA2002 s. 11(7)

Elements

Legislation/Regulatory – SI 2002/2005 reg. 3 ; TCA2002 s. 11

Elements, entitlement

Commentary – Essential Tax Companion ¶13505

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

Legislation/Regulatory – SI 2002/2005 reg. 9, 9A, Sch. 1

Gaps between jobs

Legislation/Regulatory – SI 2002/2005 reg. 8

Generally

Legislation/Regulatory – SI 2002/2005 ; TCA2002 s. 3, 10

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

Commentary – Essential Tax Companion ¶13500
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

Commentary – Essential Tax Companion ¶13515

Information or evidence

Legislation/Regulatory – TCA2002 s. 58, Sch. 5

Interpretation

Legislation/Regulatory – SI 2002/2005 Pt. 1 reg. 2

Introduction

'in the UK', meaning

Commentary – Tax Reporter ¶160-000

Age limit

Commentary – Tax Reporter ¶160-000

Claims

Commentary – Tax Reporter ¶160-000

Generally

Commentary – Tax Reporter ¶161-000
Legislation/Regulatory – TCA2002 s. 1

Immigration

Commentary – Tax Reporter ¶160-000

Investigations

Enquiries

Commentary – Tax Reporter ¶165-000

Examinations

Commentary – Tax Reporter ¶165-000

Fraud

Commentary – Tax Reporter ¶165-000

Interest

Commentary – Tax Reporter ¶165-000

Penalties

Commentary – Tax Reporter ¶165-000

Local authority services for children in need

Legislation/Regulatory – SI 2003/2077

Lone parent element

Commentary – Hardman's Tax Rates and Tables ¶6-000

Loss of, where conviction for benefit offences

Legislation/Regulatory – TCA2002 s. 36A-36D

Maximum rate, determination

Legislation/Regulatory – TCA2002 s. 11

Maximum rates

Commentary – Hardman's Tax Rates and Tables ¶6-000

National Insurance contributions

Commentary – Essential Tax Companion ¶12200

Non taxable

Commentary – Hardman's Tax Rates and Tables ¶3-775

Notification of change of circumstances

Legislation/Regulatory – TCA2002 s. 6

Other elements

Childcare element

Commentary – Tax Reporter ¶161-040

Payment of tax credits

Generally

Commentary – Tax Reporter ¶164-060

Overpayments

Commentary – Tax Reporter ¶164-080

Underpayments

Commentary – Tax Reporter ¶164-080

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

Legislation/Regulatory – TCA2002 Sch. 2, para. 1

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

Legislation/Regulatory – TCA2002 Sch. 2, para. 5

Recovery

Legislation/Regulatory – TCA2002 Sch. 2, para. 7

Time-limits

Legislation/Regulatory – TCA2002 Sch. 2, para. 6

Period of awards

Legislation/Regulatory – TCA2002 s. 5

Polygamous marriages

Legislation/Regulatory – TCA2002 s. 43

Practical aspects of tax credits

Commentary – Tax Reporter ¶160-020

Rate

Legislation/Regulatory – SI 2002/2005 reg. 20, Sch. 2 ; SI 2002/2008 reg. 7, 9 ; TCA2002 s. 13 ; WRA2012 s. 76

Residence

Commentary – Essential Tax Companion ¶13500

Second adult element

Commentary – Hardman's Tax Rates and Tables ¶6-000

Transitional provisions and savings

Legislation/Regulatory – TCA2002 s. 62

Underpayments

Legislation/Regulatory – TCA2002 s. 30