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Contents

Official guidance
Tax Credits Manual

TCM0042000 · Changes - miscellaneous (A-F)

  • TCM0042020 · Age-related WTC eligibility (Info)
  • TCM0042040 · Amend Finish screen - correct completion (Info)
  • TCM0042060 · Capture correction (Info)
  • TCM0042080 · Capture correction (AG)
  • TCM0042100 · Change results in an underpayment (in-year) (Info)
  • TCM0042120 · Change results in no eligibility (Info)
  • TCM0042140 · Changes - general (Info)
  • TCM0042160 · Deleting details (Info)
  • TCM0042180 · Deleting details (AG)
  • TCM0042200 · DLA / PIP / AA entitlement - start stop notifications of disability changes from other Government departments
  • TCM0042240 · Effective date of a change of circumstances (Info)
  • TCM0042260 · Establish if a change can be made (Info)
  • TCM0042280 · Establish if a change can be made (AG)
  • TCM0042300 · Family changes (Info)
  • TCM0042320 · Future-dated change of circumstances (Info)
  1. Changes - miscellaneous (A-F): contents
  2. Changes - miscellaneous (A-F): Change results in an underpayment (in-year) (Info)

TCM0042100 | Changes - miscellaneous (A-F): Change results in an underpayment (in-year) (Info)

From HM Revenue & Customs · Tax Credits Manual

An in-year underpayment of tax credits may result from a change of circumstances.

If the change is

  • not a reduction in the household income, the underpayment will be paid automatically by direct payment immediately to the customer.

  • a reduction in the household income, follow the guidance in TCM0234040.

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