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. A new plan being issued following a SEND Tribunal does not re-start the clock. This can sometimes mean the annual review is required to take place shortly after a Tribunal decision. However, if the LA propose to make any changes from what the Tribunal ordered, this must be backed up by new evidence and they cannot remove provision ordered by the Tribunal simply because they disagree with it.