Key facts

Newer version available

There is a newer version of this publication available:
Welfare Benefits and Tax Credits Handbook 2024/25

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.

•A decision can be changed if you have been awarded a disability benefit.

•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.

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