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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Overview: Decisions

Tax credits are not a self-assessment system: we have to make a decision on everyclaim. There are several points at which a decision must or may be made, including:

  • on receipt of the claim and before making any payment (a provisional decision)
  • on receipt of a notification of a change of circumstances increasing the amount of the award (a revised provisional decision)
  • during the year, where there are reasonable grounds for believing the award is excessive or inappropriate (a revised provisional decision)
  • after the end of the year, when both the income and circumstances for the year are known (a final decision).