TCTM07000 | Calculation of entitlement: contents
From HM Revenue & Customs · Tax Credits Technical Manual
The Tax Credits (Income Thresholds and Determination of Rates) Regulation 2002
Contents10 entries
- TCTM07001Calculation of entitlement: Introduction to award calculations
- TCTM07010Calculation of entitlement: Overview of steps in an award calculation
- TCTM07020Calculation of entitlement: Step 1 - establishing the award period and the relevant period
- TCTM07030Calculation of entitlement: Step 2 - Calculating the maximum tax credits for each entitlement period
- TCTM07040Calculation of entitlement: step 3 - determining whether income needs to be taken into account and applying income tapers (Reg 7 & 8): contents
- TCTM07050Calculation of entitlement: Step 4 - Summary for the total tax credits due for each entitlement period
- TCTM07060Calculation of entitlement: Definitions - Entitlement, Element, Award period and Relevant period
- TCTM07070Calculation of entitlement: Tax Credit Income Thresholds
- TCTM07APPX1Calculation of entitlement: the rates and how to use them
- TCTM07APPX2Calculation of entitlement: a worked example