CCM7150 - Discrepancy Examinations: Right of Appeal against amendment

The claimant(s) will have the right of appeal against your decision to amend the award even if they have already agreed the figures with you. The appeal right does not take effect from the date of your letter, but from the date the formal decision is made by NTC, i.e. when the revised output is issued to the claimant(s). All appeals must be resolved either by

• agreement between the claimant(s) and yourself under S54 TMA1970, or
• withdrawal of the appeal by the claimant, or
• referral to the Independent Tribunal.

You should attempt wherever possible to come to an agreement with the claimant(s) (including them agreeing to withdraw their appeal) rather than referring the appeal to the Independent Tribunal (see Compliance Tab of Tax Credit Manual for further guidance on Compliance Appeals).