Closed consultation

Tax credits: Mandatory consideration of revision before appeal

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Summary of responses to consultation on Tax credits: Mandatory consideration of revision before appeal

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Detail of feedback received

HMRC received three responses to the consultation process. All responses were acknowledged and the respondents thanked for their contributions. Some issues raised were outside the scope of the consultation and have been addressed separately.

Original consultation

This consultation ran from to

Summary

This consultation seeks views on the impacts of changing the tax credits appeals process to mirror the Department for Work and Pensions planned changes to their appeals process.

Documents

Consultation description

The Department for Work and Pensions (DWP) announced these planned changes to their appeals process in the Welfare Reform Act 2012 and subject to a consultation process between February and May 2012.

The aim of this consultation is to explore ways of simplifying the tax credits appeals process by introducing a mandatory consideration of revision before appeal. It is anticipated that this will significantly reduce the number of appeals to be heard by the Courts and Tribunal Service and ensure continued alignment and consistency of treatment with the revised DWP appeals legislation and processes which DWP are aiming to bring in by April 2013. Tax Credits appeals are heard in the Social Entitlement Tribunal Chamber and follow the same procedures as DWP cases now. This change will ensure that the processes continue to be aligned.

This consultation applies to England, Wales and Scotland and concerns the tax credits appeals legislation and processes.