30-hour element

50-plus element

Administration

Agents' phone line

Annual report by HMRC

Annual review by Treasury

Appeals

Assignment or charge over

Availability

Bankruptcy

Basic element

Determining number of hours worked

Generally

Benefit entitlement conditions

Calculating income

Child care element

Generally

Calculation

Child care element

Child tax credit

Claims

Claims, making and adjusting

Crown employment

Decisions

Discovery

Final notice

Information or evidence

Initial decisions

Notice of

Official error

Power to enquire into awards

Revised decisions

Deductions

Disability element

Date of claims

Date of notification

Generally

Disability or disablement

Elements

Elements, entitlement

Employees

Detriment

Unfair dismissal

Entitlement

30 hour element

Adoption

Ceasing to work for less than 16, 24 or 30 hours per week

Child care element

Conditions

Death of child or qualifying young person

Disability element

Gaps between jobs

Generally

Illness or incapacity for work

Lone parent element

Maternity leave

Maximum rates

Paternity leave

Pay in lieu of notice

Qualifying remunerative work

Second adult element

Severe disability element

Statutory sick pay

Strike periods

Suspension from work

Term time and other seasonal workers

Training for work

Working for less than 16, 24 or 30 hours a week

Fraud

Offence

Power in relation to documents

Generally

Immigration control

Income test

Income, meaning

Information or evidence

Interpretation

Introduction

'in the UK', meaning

Age limit

Claims

Generally

Immigration

Investigations

Enquiries

Examinations

Fraud

Interest

Penalties

Local authority services for children in need

Lone parent element

Loss of, where conviction for benefit offences

Maximum rate, determination

Maximum rates

National Insurance contributions

Non taxable

Notification of change of circumstances

Other elements

Childcare element

Payment of tax credits

Generally

Overpayments

Underpayments

Payments

Employers, transfer of payment from

Generally

Liability of officers for sums paid to employers

Overpayments

Underpayments

Penalties

Determination

Employer's failure to make correct payments

Failure to comply with requirements

Incorrect statements etc.

Mitigation

Recovery

Time-limits

Period of awards

Polygamous marriages

Practical aspects of tax credits

Rate

Residence

Second adult element

Transitional provisions and savings

Underpayments