Tax Credits Act 2002 section 17

Final notice

Section 17 sets out the process by which HMRC issues an end-of-year final notice to tax credit claimants, requiring them to confirm or correct the circumstances and income details used to calculate their award.

• HMRC must issue a final notice to every person (or couple) who received a tax credit award for a tax year, setting out the details on which the award was based.
• The notice requires the claimant to confirm that their personal circumstances (other than income) were as stated, or to report any differences, by a specified deadline — or be treated as having confirmed them by default.
• The notice also deals with income: the claimant must confirm that their current year income (or estimate) and, where relevant, previous year income was as stated, or provide corrected figures by the deadline.
• Where an estimate of current year income was used, the claimant will be treated as having confirmed that figure as actual income unless they provide the actual figure by a further specified date.

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