Welfare Benefits and Tax Credits Handbook 2020/21Part 10: General rules for tax creditsChapter 66: Getting a tax credit decision changed Key facts
Back to previous
Key facts
    •Decisions on your tax credit entitlement can be changed by a revision by HM Revenue and Customs, provided certain grounds are met.
    •If you think a decision is wrong, you can ask for it to be looked at again (reviewed). This is called a mandatory reconsideration.
    •If you are unhappy with the outcome of a mandatory reconsideration, you can appeal to an independent tribunal – the First-tier Tribunal.
    •There are strict time limits for carrying out a revision, applying for a mandatory reconsideration and appealing.
You need a subscription to see the rest of this publication. If you’re a subscriber, please log in to your account
Not yet a subscriber?

Find out more about our subscriptions and sign up

Not sure what you can access for free?

Some of our content is free to access and other areas of the site are for subscribers only.

Find out more: What welfare rights content can I access for free?

Purchase online access to the section for £0.00