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HMRC internal manual

Claimant Compliance Manual

Overview: Other Changes of Circumstances

All other changes of circumstances can be notified after the end of the year, when the amount of the award is reconciled. These include: changes in income which would result in higher or lower awards; child reaching the age of 16 / 20 (19 before April 2006) or leaving full time education; child leaving the family unit; etc.

To avoid building up a debt after the end of the year, we will encourage customers to tell us about changes such as these as soon as possible after they happen. But they will not be liable to any penalty if they do not.