Cases we handle

Criminal offences and penalties

Neither the First-tier Tribunal nor the Upper Tribunal can hear criminal cases or deal with criminal penalties under the Social Security Acts or other legislation. Only the criminal courts can deal with those.

Even if you agree to a penalty under section 115A of the Social Security Administration Act 1992, in place of criminal proceedings, you can still appeal to the First-tier Tribunal and the Upper Tribunal about liability for, or the amount of, an overpayment.

Tribunals of both tiers can hear appeals about penalties applied by the HM Revenue and Customs (HMRC):

in tax credit cases
in Child Trust Fund cases

In those cases you can appeal to the Social Entitlement Chamber of the First-tier Tribunal against any decision of the HMRC:

to impose a penalty
on the level of penalty to be imposed

You can appeal a tribunal decision on these matters to a Commissioner.

You have to apply to the First-tier Tribunal judge for permission before you appeal to the Upper Tribunal.

Relevant legislation

Penalties for overpayments: section 115A of the Social Security Administration Act 1992

Tax credit penalties: sections 31 and 32 of the Tax Credits Act 2002 (except penalties imposed on employers to which section 33 applies).

Child Trust Fund Penalties: Sections 20 and 21 of the Child Trust Fund Act 2004

Note:
From 3 November 2008 the new Upper Tribunal has taken over the work of the Social Security, Child Support and Pensions Appeal Commissioners. The Commissioners formerly handled appeals from tribunals that are now covered by the Social Entitlement Chamber, and the War Pensions and Armed Forces Compensation Chamber of the First-tier Tribunal. The Upper Tribunal also deals with appeals from the Health, Education and Social Care Chamber of the First-tier Tribunal.

This page was last updated on 03 November 2008