Is there a difference between: "The coming year" and "next year"?
If it were now January, would "the coming year" be taken to mean this year? If it were November would "the coming year" refer to the next calendar year or a period running from November to November?
If it's the beginning of the year, it's the current year. If it's near the end, it's the next year. In the middle, I think it means the next 12 months. There's no fixed dividing point, so don't use the phrase when it's likely to be confusing.
Taken from the comments as the OP acknowledged it as being a helpful answer.