CCM11080 - End of Year Issues: Example of decisions after the second specified date

John is self employed as a film extra, with relatively low earnings as he builds up his business. He has no children and claimed WTC for 2004/5, based on his self employed income for 2003/4. He responds to the S17 notice on 30 July 2005 using an estimate of his actual income for 2004/5. An interim decision on his entitlement for the year is made on 7 September 2005, and the decision notice reminds him that he will need to report his final income figure by 31 January 2006.

John sends in his SA return on 15 January 2006, and at the same time reports the final income figure for WTC. A final decision on his entitlement for the year is made on 15 February 2006.