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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Post-award examinations: Action: Objection to the suspension

There is no right of appeal against the suspension of tax credits. If the customer contacts you to object to the suspension or asks you to reinstate their payment you should remind them of the various letters you have sent. By this point they will have received your opening letter, the information notice and the letter telling them payment was being suspended.

You should then tell them if they now send in the outstanding information you will be able to reinstate the payment. If they do not send in the information the award will remain suspended for the six weeks as shown in the notice requiring information and will then be terminated. They can then appeal against that decision.

If the customer says they need more time to supply the information and asks you to reinstate the payments in the meantime you will need to find out why they have not been in touch sooner to ask for more time and when they expect to be able to let you have the information. You should then discuss this with your manager. You and your manager should only agree to the request where the circumstances are exceptional. If you do not agree the request you should tell them the award will remain suspended. If, exceptionally, you and your manager agree their request for more time you must immediately reinstate payment (see TCM0212220) and send a letter telling them the date by which they must supply the information. If they then fail to supply it you will again suspend the payment and issue letter TCC107 - see CCM4460.