188ÌåÓý

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform.

Members of the public and advisory bodies looking for more information about Breathing Space should go to Tax Credits: detailed information or go to 188ÌåÓý and search for Breathing Space.

Previous versions of this page are available in .

HMRC staff should go to the Customer Services, Benefits and Credits, Tax Credits on the Guidance Hub and search for Breathing Space.