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HMRC internal manual

Tax Credits Manual

Appeals stages: Appeals stage 4 - preparing the response - supplementary response required


Before you follow this guidance make sure you

  • you follow the guidance in TCM0138020
  • have the correct user roles to follow this guidance. Use B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ’R’ on the B&C A-Z index, selecting ‘Roles and Access Catalogue’ from the Related links menu.


Sometimes the Tribunal Service will require additional information and you provide this in the form of a Supplementary Response.


Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian or Data Security Team for advice.

Step 1

Check what correspondence you have received.

If you have received a direction from the Tribunal, go to Step 3.

If you have received correspondence from the customer or their authorised representative, go to Step 2.

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Step 2

Check the contents of the correspondence.

If a supplementary response is required, go to Step 3.

If a supplementary response is not required

  • file the correspondence with the case papers
  • return the case papers to the 4 month BF file
  • take no further action.

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Step 3

Complete the supplementary response using the relevant template

Note: For cases where the decision has been made by Concentrix (The EFAC Supplier), you must notify the EFAC Service Management Office (SMO) that the appeal has been withdrawn.

  • the response must include the relevant Acts and Regulations used to make the decision

Note: You can find the regulations in the Tax Credit Technical Manual (TCTM)

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Step 4

Prepare the following relevant forms to attach to the response

  • a summary sheet which gives the Tribunal a brief overview of the points of appeal
  • a letter to the customer or authorised representative

Note: Copies of the response are required for:

  • the case papers
  • the Tribunal
  • the customer
  • the customer’s representative (if relevant)
  • the presenting officer (if one has been allocated).

Note: The letter is held locally on the Appeal teams.

  • update Household Notes with the message AD08 from TCM0156020 if you are dealing with a Direct Lodgement case, for how to do this use TCM1000001
  • update Household Notes with the message AW03 from TCM0156020 if you are dealing with an Appeals Legacy case, for how to do this use TCM1000001
  • take no further action.