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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Renewals - change of circumstances: Renewals - non-auto renewal cases


Customers who do not qualify for an automatic renewal are required to reply to an Annual Declaration. This is known as reply required.

These customers will be issued with an

  • Annual Review form TC603(R)


  • Annual Declaration form TC603D or TC603D(2)

A reply is required to form TC603D or TC603D(2) by the 1st Specified Date (1SD). This reply is also known as the S17 Declaration.

Form TC603D or TC603D(2) must be completed with the appropriate income or Taxable Social Security Benefits or IS/JSA/PC. If a change of circumstances needs reporting, the customer must complete the appropriate Statement of Circumstances (SOC) box.

If a reply to form TC603D or TC603D(2) is not received by 1SD, the computer will automatically terminate the Current Year (CY).

For further guidance, use TCM0254100.