CCM1160 - 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).