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HMRC internal manual

Tax Credits Manual

Extra information - miscellaneous information: Delay in processing a change of circumstances

A delay in processing a change of circumstances may have occurred for a number of reasons.

Due to system problems, many change of circumstances were stockpiled awaiting processing.

When a change of circumstances is processed, it causes re-profiling of all the remaining payments on the award to take account of the changes.

Where there has been a delay in processing, there may be a major impact on the remaining payments because there is less time left in the award period to adjust the payments.