(1) If the amount of tax credits or standard rate cut-off point is found not to be appropriate because the actual circumstances are different from the circumstances by reference to which it was determined by an inspector or the Appeal Commissioners, the inspector may, and if so required by the employee shall, by reference to the actual circumstances, amend the previous determination.

(2) After an inspector has amended a determination under paragraph (1), he or she shall give, make available or cause to make available notice of the new determination to the employee not later than the date on which a new revenue payroll notification is sent or made available to the employer under Regulation 8.

(3) The provisions of Regulation 5 regarding objections and appeals shall apply in relation to an amended determination.