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TCM0284120 - Tax Credits Manual - HMRC internal manual

TCM0284120 - Specialist areas - complex: change of circumstances - non-complex to complex
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 you are in the correct MU. Use TCM0322460 for the correct MU number.
Background
when an additional child joins a family that already includes 18 children
when a polygamous or polyandrous marriage takes place, resulting in three adult customers in the family
when a tax credits customer receiving Working Tax Credit (WTC) starts to receive income-related Employment and Support Allowance (ESA(IR)) ....

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TCM0284080 - Tax Credits Manual - HMRC internal manual

TCM0284080 - Specialist areas - complex: change of circumstances - complex to non-complex
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Checklist
Note: From 27th January 2021, there are no new claims to tax credits
Before you follow this guidance, make sure you are in the correct MU. Use TCM0322460 for the correct MU number.
Background
Some changes of circumstances will result in a complex case (including cross-border and family supplement cases) becoming non-complex, for example
death of a spouse in a polygamous or polyandrous marriage ....

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