The cases we handle
Tax credits – decisions on appeal from decisions of Her Majesty’s Revenue and Customs (HMRC)
Although child tax credit and working tax credit are not social security benefits and decisions are made by HMRC, appeals about any decision awarding or refusing to award a tax credit, and about entitlement to a tax credit go to the Social Entitlement Chamber of the First-tier Tribunal and on a point of law to First-tier Tribunal to the Administrative Appeals Chamber of the Upper Tribunal.
You have to apply to the First-tier Tribunal judge for permission before you appeal to the Upper Tribunal.
Overpaid tax credits
There is no separate right of appeal against a decision about the overpayment of a tax credit once an award or entitlement has been decided. However, there is a right of appeal if HMRC decides to add interest to the amount of an overpayment or to impose a penalty in addition to a decision about an overpayment.
Relevant legislation
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
