beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Claimant Compliance Manual

Tax credits Overview: Appeals

Customers have the right of appeal to an independent tribunal against:

  • a decision on the claim (whether provisional, revised provisional, final, at the end of an enquiry or on discovery) or Change of Circumstances
  • a penalty determination
  • a decision to charge interest.