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HMRC internal manual

Tax Credits Manual

Renewals - Annual Declaration (general): Annual Declaration - manually issue notice - record date (Info)

The Finalised Award Notice (FAN) will be issued manually for

  • complex cases
  • manual correspondence cases
  • deceased cases (Tax Credit Office will make the decision as to whether it’s appropriate to issue a FAN).

You must record the issue date of the FAN in the Manual Finalised Award Notice Issue Date field.