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HMRC internal manual

Community investment tax relief manual

Accreditation of community development finance institutions (CDFIs): Appeals against refusal to grant accreditation and withdrawals of accreditation

SI2003/96 Regulation 16

There is a right of appeal to the First Tier Tribunal against any refusal of the Department for Business, Energy & Industrial Strategy (BEIS) to accredit a body as a CDFI. Similar appeal rights exist in respect of any withdrawal of accreditation.

Appeals must be made in writing to the Director of Business Frameworks in BIS’s Economics & Markets Directorate within thirty days of the date of the notice of refusal to grant accreditation or of the withdrawal of accreditation.