Key facts
•Decisions on your tax credit entitlement can be changed by a revision by HMRC, provided certain grounds are met.
•If you think a decision is wrong, you can ask for a review.
•A decision can be changed if you have been awarded a disability benefit.
•If you are unhappy with the outcome of a review, you can appeal to an independent tribunal – the First-tier Tribunal.
•You can appeal to the First-tier Tribunal without first requesting a review.
•There are strict time limits for carrying out a revision, applying for a review and appealing.