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TCM0038120 - Changes - death (child): Death of a child - new claims (AG) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. To deal with new claims that also notify you of the death of a child or young person, consider steps 1 to 21. Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date. Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or...

TCM0284385 - Specialist areas - complex: complex cases - removing second adult element post award You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Checklist Before you follow this guidance, make sure the case is a joint WTC only claim where one customer only is subject to immigration control you have access to the National Insurance Recording System (NIRS) and know how to obtain the customer’s nationality from it you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalo...

COM23130 - Assessing: CTSA assessments: handling non-COTAX charges You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Follow the guidance at COM23132 to raise non-COTAX charges. These charges include assessments in respect of Paragraph 52 Schedule 18 FA 1998 - recovery of over-repayments for APs ending on or after 1 July 1999, Section 252 (1) (b) ICTA 1988 - recovery of excessive tax credit payment or set-off, Section 956 / 957 ITA 2007 or Schedules 13 / 16 ICTA 1988. Also, for APs ending before 1 July 19...