If you’ve applied for Tax-Free Childcare or 30 hours free childcare and disagree with HMRC’s decision, you can ask HMRC to review your application again. This is called a mandatory review.
To ask for a mandatory review, you must fill in this form and send it to HMRC no later than 30 days after you received the original decision. If you send us your form after 30 days, we may give you more time, but you’ll need to tell us why it’s late.
Complete this form, then print and post it to HMRC. You can also email HMRC to ask for this form in Welsh (Cymraeg).
Before you start
You cannot use this form if you were told you’re not eligible because:
What you’ll need
You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form, so we suggest you gather all your information together before you begin to fill it in.
- your National Insurance number
- the date of the original decision - you can find this on the message or letter we sent you
- the reason why you think the decision is wrong
You should also send us original documents of evidence that show you’re eligible. If you sent us evidence when you applied, you don’t need to send it again.
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What happens next
We’ll review your application again and make a new decision.
If we think you’re eligible, we’ll tell you within 30 days of receiving your form.
If we do not think you’re eligible, we’ll write to you within 30 days of receiving your form. The letter will tell you how to appeal our decision if you want to.