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HMRC internal manual

Claimant Compliance Manual

End of year: End of year: First Specified Date

The first specified date is the date by which a claimant must make their initial response to the S17 end of year notice. It is sometimes referred to as 1SD.

For 2003/04 and 2004/05 tax credit claims the first specified date in most cases was 30 September.

From 2005/06 the first specified date in most cases is 31 August. This first affected the renewal of 2005/06 tax credit claims.

From 2007 the first specified date in most cases is 31 July. This first affected the renewal of 2006/07 tax credit claims.

Note that there may be some cases where, for a particular reason, the S17 notice has a different first specified date, for example the notice is issued late. The claimant will be allowed 30 days to return the notice and this date will be specified on the S17 notice.

A decision must always be made under S18 (1) after the claimant(s) has responded to the S17 notice. If the claimant(s) has provided their actual income details, the decision will be the final one. If the claimant(s) has supplied an estimated income figure, the decision will be an interim one, and the final decision will be made after the actual income figure has been reported.

If the claimant(s) does not respond to the notice by the first specified date, see CCM11210, a S18(1) decision will be made after that date, and provisional payments for the current year will cease shortly after the first specified date. If you have made the S18(1) decision a revised decision may (but does not have to) be made under S18(5).

The S17 notice sent to claimants will include two dates

  • The first specified date, see CCM11040 by which the claimant(s) must make a initial response
  • The second specified date by which they must report their actual income if they did not do so at the first specified date because they provided an estimated figure. See CCM11050