The law says the annual review must take place within 12 months of the last review, or of the date the EHC plan was first issued.

An amended plan being issued following a SEND Tribunal decision does not restart the clock.

This can sometimes mean the annual review is required to take place shortly after a Tribunal decision. However, if your LA proposes to make any changes from what the Tribunal ordered, this must be backed up by new evidence and it should not remove provision ordered by the Tribunal simply because your LA disagrees with it.