Form

Appeal an HMRC decision on a benefit or credit: Form SSCS5

Use this form to appeal a decision made by HM Revenue and Customs (HMRC) about tax credits and other benefits. See the list of benefits in the form or guidance.

Applies to England, Scotland and Wales

Documents

Notice of appeal: SSCS5

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email hmctsforms@justice.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Notice of appeal: SSCS5 (large print)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email hmctsforms@justice.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

You can use this form to appeal a decision made by HMRC about:

  • tax credits
  • child benefit
  • guardian’s allowance
  • tax-free childcare 
  • 30 hours’ free childcare
  • guaranteed minimum pension
  • home responsibilities protection
  • national insurance credits 

Before completing the form please read the guide How to appeal against a decision made by HM Customs and Revenue (SSCS5A).

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Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:

  1. Download Adobe Reader for free.

  2. Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.

  3. Save the form (in your ‘documents’ folder, for example).

  4. Open Adobe Reader and then select the saved form.

If the form still does not open, contact hmctsforms@justice.gov.uk.

If you need a printed version contact your local court.

Find more court and tribunal forms by category.

Find out how HM Courts and Tribunals Service uses personal information you give when you fill in a form.

Updates to this page

Published 28 March 2018
Last updated 17 April 2026 show all updates
  1. Amended versions of SSCS5 form uploaded - Wording under "Section 7: Support at your hearing" amended slightly. Added details of 'open a document' Amended and shortened titles of attachments

  2. Added notes about mandatory reconsideration not applying to tax credits appeals

  3. Added Welsh SSCS5A

  4. Created a Welsh version of the page

  5. First published.

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