CCM11660 - End of Year Issues: No entitlement - S17 notice return showing new claim

The claimant might return the S17 notice showing details of a new claim. For example, the previous examination established the claimant did not work 16 hours per week so there was no entitlement to WTC. The S17 notice is returned showing that he worked 18 hours per week since 1 December 2003. This will suggest the claimant is now eligible to apply for WTC and you should refer the claimant to the helpline to make a new claim with effect from 1 December 2003. This will only be able to be backdated 3 months even if the qualifying circumstances did apply as early as 1 December 2003.

This will not alter your previous examination settlement.