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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Appeals

See CCM14160 (enquiries).

Where possible it is preferable for any appeals against decisions on tax credits and Child Benefit to be heard together.

If you superseded the Child Benefit award before the conclusion of your enquiry or examination into the tax credit claim you may receive an appeal against the supersession before an appeal against the subsequent decision on tax credits.

If you have not concluded your enquiry or examination within three months of the date of the appeal you should process the appeal as usual. If the Tribunals Service decide in the taxpayers favour then you should consider that decision as being binding on you in respect of the tax credit award. The only exception to this is if substantial further information comes to light and it would be reasonable for you to think that the Tribunals Service would have come to a different conclusion if this had been made available to them.

If you make a decision on both the tax credit award and the Child Benefit award at the same time you should treat an appeal against the amended award or superseded decision as applying to both the award and the decision. So an appeal against the superseded Child Benefit award which disputes your conclusion that the child was not in full time education should be treated as an appeal against your same conclusion on the tax credit award.