TFC72050 - Right of appeal: introduction
Childcare Payments Act 2014, section 59
A person may appeal against a decision given by HMRC to the First-tier Tribunal or to the appeal tribunal in Northern Ireland. An appeal tribunal is one which is constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
The Childcare Payments (Appeals) Regulations 2016, regulations (4) to (6) and (7)
- regulations (4) to (6) allow TFC cases to be heard in Northern Irish Tribunals
- regulation (7) allows HMRC and appellants to settle cases by agreement. When they do so, it will be treated as a tribunal decision with a tribunal hearing the case