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Tax credits Manuals
These manuals contain guidance on tax credits.
Claimant Compliance Manual – procedural and technical guidance relating to tax credits non-compliance, penalties and settlements.
Tax Credits Technical Manual – guidance on the law relating to Child Tax Credits and Working Tax Credits. This includes entitlement, changes in circumstances and how HMRC makes payments.
Tax Credits Manual – guidance on how HMRC handles Child Tax Credit and Working Tax Credit cases.