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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Particular aspects: child care - appeals against decision to terminate / amend award

If you have terminated or amended the award as a result of information you obtained or failed to obtain from a third party, the customer(s) may appeal against your decision.

If an appeal is made, you should consider whether it includes any information which would make you reconsider your decision, for example, in cases where you have been unable to contact the child care provider, the customer(s) may realise that they made an error in stating the provider’s address. Follow the guidance at CCM8170 or CCM14160.