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HMRC internal manual

Appeals reviews and tribunals guidance

Introduction: Guidance - Tax Credits, Child Benefit, Child Trust Fund and other HMRC decisions

This guidance applies only to matters considered in the Tax Chamber.

Appeals against matters such as tax credits, child benefit and child trust fund decisions are heard by the Social Entitlement Chamber, and this guidance does not cover those appeals.

Appeals against Valuation Office decisions that do not relate to taxes administered by HMRC will be heard by a Valuation Tribunal, administered by the Valuation Tribunals Service.

This guidance does not cover those appeals, but it does cover appeals relating to tax decisions where a property valuation is required, for example decisions relating to capital gains tax.