CCM11045 - End of Year Issues: End of Year Process - The First Specified Date

For 2003/04 and 2004/05 tax credit claims the first specified date in most cases was 30 September.

From 2006 the first specified date in most cases is 31 August. This first affected the renewal of 2005/06 tax credit claims.

From 2007 the first specified date in most cases is 31 July. This first affected the renewal of 2006/07 tax credit claims.

Note that there may be some cases where, for a particular reason, the S17 notice has a different first specified date, for example the notice is issued late. The claimant will be allowed 30 days to return the notice and this date will be specified on the S17 notice. In any such case, the enquiry window will close a year after that date – for example, if the date specified was 30 November 2008, the enquiry window would close on 30 November 2009. For claimants within SA – see CCM12070.