The specific information requested is available only at disproportionate cost. However, HM Revenue and Customs processed more than 14 million items as change of circumstances between 1 April 2007 and 31 March 2008. The changes may not necessarily have led to a change in the calculation of a tax credit award, while some awards may have changed more than once. This figure includes the processing of change of circumstances notifications and changes made following some IT upgrades.