Stage Two - Initial Appeal Action (Info)

There is an 'Action Guide' for this subject, click on 'Next Page' to access it

An appeal must be made in writing

• On form TC623

Or

• By letter

The appeal must

• Be made against a notice of decision that carries appeal rights

• Be signed by either the claimant, their partner or a representative

• Contain sufficient information to identify the notice of decision under appeal

• Be made in time

And

Give reasons why the claimant does not agree with the notice

Most tax credits decisions carry the right to appeal against them and will advise the claimant accordingly. Decisions that carry a right of appeal are

• Initial decisions on whether to award tax credits and the rate at which to pay

• Revised decisions made in response to the claimant telling the Tax Credit Office about a change of circumstances

• Other decisions revised and made by the Board of HM Revenue & Customs (HMRC) (the Board)

• Decisions on entitlement made after an enquiry by the Board

• Decisions made in consequence of a claimant’s income tax liability being revised

• Revisions due to official error

• Decisions made after the issue of a final notice

• Decisions made to impose penalties

And

• Decisions made to charge interest on overpaid tax credits

On receipt of a written appeal, the appeals officer must review the whole claim again.