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    THIS REFERS TO CIRCULAR G3/2004 (Section 19-20)

    Section 19 – We are told that ‘A’ is the finalised award and that ‘C’ & ‘D’ are provisional awards (if there has been a change of circs affecting the award)
    Section 20 – Explains that a revised award ‘C’ will be produced following a subsequent change of circumstances.

    My questions
    1) If ‘C’ is supposedly a provisional statement (per 19), how can it also be the revised award following a change of circumstances (per 20)?
    2) Why have a ‘C’ and ‘D’ if, to all intents and purposes, they are to be treated in the same way (per 19).

    I have sought clarification from the IR in terms of what this means. An answer could not be given because the member of staff could not locate the appropriate information chart.

    That aside, I have come across a ‘D’ award which was issued, as I understand, for the single reason that there is a predictable change (in November).
    It seems curious that we should be entertaining such ‘D’ awards if, as in my case, the forthcoming reconciliation process will pre-date the eventual predictable change.
    There is no point in raking over TC’s endlessly. However, it never ceases to amaze me how what should be the most basic information can become the most complicated to interpret.

    Darren Broughton

    The information we gleaned from the IR a couple of months ago was –

    “TC602(C) = Current year amended by change of circumstances where a change occurs during provisional period

    TC602(D) = Current year ‘provisional’ award needing info to assess current year and finalise previous year. (carries no right of appeal) ”

    We understood that TC602(C) would be where the IR are paying a provisional amount and the customer reports a change in circumstances during this period. The IR have processed this change but are still awaiting info from last year to finalise the 2004/5 award.

    TC602(D) seems to be where the IR have partly sorted out the award but still need some info.

    However, I am willing to be corrected on any of the above – I can no longer be certain of any of my knowledge anymore relating to Tax Credits

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