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Contents

Official guidance

Claimant Compliance Manual

CCM1000 · Overview

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CCM1020 · General
CCM1030 · Background
CCM1040 · Objectives of Tax Credits
CCM1045 · Joint Claims
CCM1050 · Claims and Notifiable Changes of Circumstances before 6 April 2007
CCM1055 · Claims and Notifiable Changes of Circumstances from 6 April 2007
CCM1058 · Claims and Notifiable Changes of Circumstances from 6 April 2012
CCM1060 · Other Changes of Circumstances
CCM1070 · Scope
CCM1080 · Child Tax Credit Entitlement
CCM1090 · Childcare Costs
CCM1100 · Working Tax Credit Payments and Elements
CCM1110 · Working Hours Requirement
CCM1120 · Entitlement Year
CCM1130 · Finalising Earnings for Employed and Self-employed
CCM1135 · The Income Disregard
CCM1140 · Changes in Customer's Current Income
CCM1150 · Customers receiving IS, ESA, JSA (IB) or Pension Credit
CCM1160 · Decisions
CCM1170 · Enquiry and Information Powers
CCM1180 · Tax credits Overview: Enquiry Powers
CCM1190 · Tax credits Overview: Penalties
CCM1200 · Tax credits Overview: Appeals

Overview: contents
Tax credits Overview: Penalties

CCM1190 | Tax credits Overview: Penalties

From HM Revenue & Customs · Claimant Compliance Manual

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