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Check your change of circumstances (COC) letter

Who gets it

The COC letter is sent to Working for Families Tax Credits customers who:

  • earn a salary or wage and receive their Working for Families Tax Credits payment as an annual lump sum, or
  • are self-employed and need to complete an Individual tax return (IR3).

What it is

The COC letter asks you to check whether:

  • we hold the correct information on you and your family, and
  • you need to contact us about a change of circumstances.

What it shows

The COC letter shows all the information that you gave us about your family and tax circumstances. We use this information to calculate your Working for Families Tax Credits entitlement for the tax year.

Some details that your COC letter may show are:

  • how many Working for Families Tax Credits payments you received
  • information about your children
  • your spouse's or partner's name - if you started or stopped living with your spouse or partner during the tax year, check that the start or stop dates are correct
  • any shared care arrangements
  • how much child support you paid or received - this excludes any private arrangements, eg child maintenance
  • the amount of other income and adjustments you received - make sure you let us know about any income types and adjustments you have that are not recorded on your letter
  • financial help for your education including scholarships and bursaries - this excludes student loans or allowances from Work and Income.

When it is sent

The COC letter is sent in April just after the end of the tax year it is for.

Example: The COC letter for the tax year 1 April 2013 to 31 March 2014 is sent in April 2014.

Note

The COC letter is sent separately from your personal tax summary (PTS) or your summary of earnings (SOE).

What to do if everything's correct

If all the information provided in the COC letter is correct and you don't have any change of circumstances, you don't need to contact us. Please keep the COC letter for your personal records.

What to do if there's a mistake

If... and... then...

any of the information provided in the COC letter is incorrect, or you have a change of circumstances

you're also to receive a personal tax summary (PTS)

contact us immediately. This helps us to produce a correct PTS for you. You can:

  • use My family details and income online service to update your details
  • call us on 0800 227 773 - you can call us:
    • Monday to Friday from 8am to 8pm, and
    • Saturday from 9am to 1pm,

    or

  • amend your COC letter in clear writing and post it to us.

any of the information about your family circumstances provided in the COC letter is incorrect, or you have a change of family circumstances

you're also to complete an individual tax return (IR3)

contact us immediately. This helps us to produce a correct summary of earnings (SOE) for you. You can:

  • use My family details and income online service to update your details
  • call us on 0800 227 773 - you can call us:
    • Monday to Friday from 8am to 8pm, and
    • Saturday from 9am to 1pm,

    or

  • amend your COC letter in clear writing and post it to us.

any of the information about your tax circumstances provided in the COC letter is incorrect, or you have a change of tax circumstances

you're also to complete an individual tax return (IR3)

enter the correct details in the right-hand column of the COC letter and post it to us together with your individual tax return (IR3).

 

Important: If you complete your IR3 online, you will still need to post your amended COC letter to us.

Find out more

Next steps

 

 


Date published: 05 Mar 2014

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