Hi, I had a case yesterday where the client's NHS exemption certificate was due to expire. On phoning Tax Credits was advised that income was now over annual threshhold of £14,600.00. I pointed out that Threshhold for 2004/05 was £14.600 and for 2005/06 was £15050.00. Appears Tax Credits computers have not been updated with 2005/06 figures. Person I spoke to was going to report it to their superviser for updating. However, he wasn't able to say if clainamts who have been refused NHS exemptions from April 05 will be identified and have certificates issued retrospectively.