CCM11050 - End of Year Issues: S18 Decisions

A decision must always be made under S18(1) after the claimant(s) has responded to the S17 notice. If the claimant(s) has provided their actual income details, the decision will be the final one. If the claimant(s) has supplied an estimated income figure, the decision will be an interim one, and the final decision will be made under S18(6) after the actual income figure has been reported. Once a S18(6) decision has been made you will only be able to challenge the figure by opening an enquiry.

If the claimant(s) does not respond to the notice by the first specified date, see CCM11045, a S18(1) decision will be made after that date, and provisional payments for the current year will cease on or shortly after the first specified date.

If the claimant(s) has responded before the first specified date, and S18(1) decision has already been made before the first specified date, and they revise their statement before the first specified date, a revised decision may (but does not have to) be made under (S18(5)).