If things go wrong
In this section:
Appealing against a tax credit decision
If you don't agree with a decision made by the Tax Credit Office you can appeal. The appeal process is the same for everybody, whether you've claimed for the first time or have reported a change of circumstances and now disagree with your amended award.
When you can appeal against a tax credit decision
You can appeal when:
- you think a decision is wrong
- your award doesn't take into account a change of circumstances
- your award is reduced or has stopped
- you don't agree with a penalty notice
- you've been charged interest
When you can't appeal
You can't appeal against our decision to ask you to pay back an overpayment. But you can appeal if you think the amount of tax credits you were awarded in the first place was wrong.
Other options if you can't appeal
- You have the right to dispute the overpayment if you think that we've made a mistake.
- You can ask us to look again at the repayments we've asked you to make if you are having difficulty making the payments.
You may want to contact an independent adviser, such as your accountant or Citizens Advice, to discuss your options.
How to dispute a tax credits overpayment
Difficulty repaying overpaid tax credits?
Before you make an appeal
There are a few steps you can take before appealing.
If we have already checked your award
We may have already written to you to say that we have checked your tax credit award. If so, you should contact the person who wrote to you before you make an appeal. If they agree your award is wrong, they'll make sure it's changed for you. If they can't change it, they'll explain why. If you still don't agree, you can appeal.
Call the Tax Credit Helpline
It's always worth trying to reach an agreement with us before making a formal appeal. This way, if we agree your award is wrong, we can make sure it's changed for you.
If you want to speak to someone about your tax credit award, call the Tax Credit Helpline on Tel 0845 400 3900 or textphone 0845 300 3909.
Get independent advice
If you want free independent advice, you can contact:
- the Citizens Advice Bureau
- your trade union
- the Community Legal Service
- TaxAid
You can also get advice from a solicitor or an accountant, but you'll have to pay for this.
Find your nearest Citizens Advice Bureau on their website
Visit the Community Legal Service website
Making an appeal
If you still can't agree with us, you may decide to appeal.
When to make the appeal
You need to appeal no later than 30 days from the date on the decision letter. Sometimes we'll give you more time. But you'll need to have a good reason for making a late appeal.
Who can make the appeal?
You can fill in the form yourself or ask an independent adviser to do it for you. If you're an appointee and claim tax credits for someone else, you can make the appeal for them.
How to make the appeal
Your appeal needs to be in writing. You can ask the Tax Credit Helpline for an appeal form, or you can download one.
Write to the address on the decision notice and tell us why you think the decision is wrong. Make sure you include your name, National Insurance number and signature.
Go to the tax credits appeal form (PDF 35K)
What happens next?
We'll let you know we've received your appeal, then we'll check that the decision is correct and explain it. After we've done this if you still do not agree or if you don't think we've dealt with all the points in your appeal, your case can go to a free independent appeals tribunal. The tribunal is separate from HM Revenue & Customs.
If you're still not happy after the tribunal decision, you can appeal to the Social Security Commissioners. You can only do this if you think the appeals tribunal has made a legal mistake or has carried out the appeal hearing wrongly.
Withdrawing the appeal
You can withdraw your appeal at any time by:
- calling the Tax Credit Helpline
- writing to the address on the notice
- contacting the Tribunal Service, if your appeal has been sent to them
More useful links
Where to start if things go wrong with tax credits
More about how to appeal against a tax credits decision (PDF 111K)
