CCM11100 - End of Year Issues: Multiple awards during the year and multiple S17 notices

Some individuals or couples may have had more than one award of tax credits during the year. This could be for a variety of reasons, including

• an entitlement may have both ended and recommenced during the year – for example, where a claimant works the qualifying number of hours at the beginning of the year, then the hours fall below the qualifying threshold, then increase again to meet the threshold; or where a couple splits up and gets together again. See CCM11120
• a person may have claimed both as an individual and as a member of a couple - see CCM11130
• a person may have been a member of more than one couple - see CCM11130

The NTC system will issue a separate S17 notice in respect of each award period. A S18 decision must always be made when a S17 notice has been issued. If there have been multiple S17 notices, the NTC system will not be able to link the various notices in order to issue a single S18 decision for each entitlement. It will therefore send a S18 decision in respect of each one.