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TCM1000287 - Tax Credits Manual - HMRC internal manual

TCM1000287 - How to manually calculate a WTC only complex case where there hasn’t been a change of circumstances You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Version 1.0 Step 1 Note: You must only follow this guidance if you are dealing with a WTC upfront complex case and calculating an award for WTC only whilst waiting for verification of the children from the European Member State. To calculate the amount of upfront WTC access the SEES ‘Tax Credits Entitlement Calculator’ select the relevant year from the options available in the ‘Year’ field

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