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HMRC internal manual

Claimant Compliance Manual

End of year: Second Specified Date

The second specified date is 31 January.

Although all S17 notices will include the two specified dates, in many cases the claimant(s) will have to do nothing further by the second specified date. They will already have complied fully with the notice by stating their actual income by the first specified date.

A final decision will be made under S18(6) in any case where the claimant(s) reported an estimated figure by the first specified date, see CCM11040, and then provides the actual figure. If the claimant(s) does not report their final income figure by the second specified date, a final decision under S18(6) will be made after the date using an appropriate figure for actual income. This will normally be estimated figure the claimant will be provided by the first specified date.

If the claimant(s) has responded before the second specified date and they revise their statement before the second specified date if we have already made the S18(6) decision a revised decision may (but does not have to) be made under S18(9).