•If your appeal to the First-tier Tribunal is unsuccessful, you may be able to appeal to the Upper Tribunal, but only if the First-tier Tribunal made a legal mistake (an ‘error of law’). You must first get permission to appeal from the First-tier or Upper Tribunal.

•If your Upper Tribunal appeal is unsuccessful, you may be able to appeal to the Court of Appeal or the Court of Session.

•The DWP, local authority and HM Revenue and Customs can also appeal to the Upper Tribunal or the courts.

•There are strict time limits for appealing. They can sometimes be extended.

•Appeals can take time. If your circumstances change while you are waiting for your appeal to be heard, you may need to make a fresh claim for benefit or request a supersession.