Tax credits: appeals and complaints

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Disagree with a tax credits decision

Call HM Revenue and Customs (HMRC) if you think your tax credits are wrong. They can check your award and may be able to change it if it’s wrong.

There’s a different way of disagreeing with an overpayment decision.

If they do not change it or you still think it’s wrong, you can either:

  • ask for the decision to be reconsidered (‘mandatory reconsideration’)
  • submit an appeal

Mandatory reconsideration

Ask for the decision to be reconsidered by filling in a WTC/AP form.

You need to do this within 30 days of getting your award notice unless there are exceptional circumstances, for example you were in hospital.  The latest you can send a request is 13 months after the date of the decision.

Appeal a decision

How you appeal a decision depends on where you live.

If you’re in England, Scotland or Wales

You can appeal to the Social Security and Child Support Tribunal.

Appeal within one month of the date on your decision notice. 

If you went through the Mandatory Reconsideration process and you’re still not happy with the result, appeal within one month of the date on your Mandatory Reconsideration notice.

If you cannot appeal by the deadline, the tribunal may give you an extension of up to 12 months. 

If you’re in Northern Ireland 

You can appeal to the Appeals Service Northern Ireland.  

You might need to go through the Mandatory Reconsideration process first. The Appeals Service will let you know if this is the case.

Appeal within 30 days of the date on your Mandatory Reconsideration notice.

If you cannot appeal by the deadline, the tribunal may give you an extension of up to 12 months.