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The following people should receive auto-renewal notices for 2016/17 renewals cycle: All other claimants should be reply-required cases.

Even though some auto-renewal forms will show income figures provided by an employer or occupational pension provider, it is important that claimants still check to see whether they have other income or can make any deductions from the figure provided by their employer as income for tax credits purposes is not the same as income for tax purposes.

In this case they are not renewing merely finalising the old claim. One of the functions of the renewal process is to establish the claimant's income for the current year, and to review any changes of personal circumstances during it, so that their final entitlement for that year can be established.

Having established the claimant's income for the current year, it is used, together with their latest set of personal circumstances, to set the initial award for the coming year. The initial claim for 2016/17 was based on circumstances current in 2016/17 and income for 2015/16.

Auto-renewals - Current Previously if the claimant was in receipt of the full CTC family element only, or if they had a nil award because their income was too high to receive any payments, HMRC sent them a TC603R only.