Challenging benefits and tax credit decisions

Index

You can read through this information sheet, or go directly to the sections you want to read by clicking on these links:

• Introduction
• Step 1: Get more information about the decision
• Step 2: Get the decision looked at again;
  • Time limits
  • When a decision is looked at again
• Step 3: Appeal against the decision:
  • Time limits
  • How to appeal
  • Benefits
  • Tax Credits and child benefits
  • What happens next?
  • Oral hearing
  • Paper hearing
  • Providing further information
  • What happens after your appeal
  • Changes to Department for Work and Pensions appeals process in 2013
  • Where to find information and support
  • Social Fund appeals

Step 1:Get more information about the decision

Benefit and tax credit decisions are sent to you by letter. Once you get the decision letter, you can ask the office that sent you the letter for a further explanation/ written reasons for the decision:

• You can telephone them
• You can write to them
• You may be able to visit the office in person. 

If your first language isn't English, the office should provide an interpreter to explain their decision.

You should ask for more information about the decision as soon as possible. Otherwise you may be too late to get the decision looked at again or to appeal against the decision.

If you don’t understand a decision about benefits or tax credits, you should consult an experienced adviser, for example, at a Citizens Advice bureau. To search for details of your nearest adviser, you can use our Find an Adviser tool.

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Step 2: Get the decision looked at again

If you disagree with a benefit or Tax Credit decision, you can try to get it changed. You can do this whether or not you have asked for more information about the decision. You can:

• Ask for the decision to be looked at again.
• Appeal against the decision. (NB: Some decisions can’t be appealed, but the decision letter that you receive will tell you if you can appeal.) For more information on what appealing involves, see the section on appealing against the decision.

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Time limits

There are time limits to get the decision looked at again:

Benefits

You have one month from the date of the decision letter. However it may be possible for the one-month time limit to be extended, if there were particular reasons why you could not contact the office within one month of your letter, e.g. you were in hospital.

Tax Credits

You can ask the tax office to look at the decision again at any time during the current tax year, or, if they have made a mistake, within five years of the end of the tax year concerned. However, if you have had a change in circumstances that results in you being entitled to an increase of Tax Credits, you may not get the increase backdated for the full period unless you get in touch with HM Revenue and Customs (HMRC) within one month.

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When a decision is looked at again

When you ask for a decision to be looked at again, it will be reconsidered, usually by a different member of staff. The benefits or tax office may ask you for more information. If they do, you should provide it as soon as possible and let them know if there is likely to be a delay.

When the decision has been looked at again:

• If the decision can be changed (revised), the office will send you a new decision.
• If it cannot be changed, they will send you a letter to tell you.

If you get a revised decision and you still think it is wrong:

• You can ask for it to be looked at a further time. However, unless you have new information it is unlikely to be changed at this stage.
• If the benefit or Tax Credit decision has the right of appeal, you can consider appealing against the decision.

Please note that if you decide to ask for a benefit or Tax Credit decision to be reconsidered or you appeal against it, there could also be a risk that your benefit or Tax Credit could be reduced or even stopped.

If you are thinking of asking for a decision to be looked at again or of appealing against it, you may need expert advice from a benefits adviser.  To find a local adviser, you can use our Find an Adviser tool.

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Step 3: Appealing against the decision

An appeal means that your benefit or Tax Credit decision will be looked at by an independent tribunal, called the First-Tier Tribunal. This is a panel of up to three people who are experts on benefits. It always includes someone who is legally qualified. The tribunal members are completely separate from the offices which make benefit and Tax Credit decisions.

The tribunal cannot change the law and it cannot consider changes of circumstances which have taken place since the decision was made. (However if your circumstances have changed since the decision was made, you may be able to make a new claim).

If you can appeal against a decision, you will be told this in the decision letter. If you cannot appeal against a decision, you may still be able to get the decision looked at again.

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Time limits

There are time limits for appealing a decision:

Benefits: You have one month from the date you were sent the decision letter to appeal against a benefits decision. 

Tax Credits: You have 30 days from the date you were sent the decision letter to appeal against a Tax Credits decision.

You can get the time limit extended by 14 days if you ask for written reasons for the decision.

A late appeal may also be accepted if there are special circumstances which meant you could not appeal within one month, for example if you were in hospital or there was a postal strike. You should explain the reasons for your late appeal on the appeal form. A late benefits appeal can only be accepted within 13 months of the decision letter. For a late Tax Credits appeal, it is a year and 30 days from the date of the decision.

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Step 3 continued

How to appeal

Preparing for an appeal can be difficult and going to a tribunal can be daunting. If you want help with making an appeal or going to a tribunal you should contact an experienced adviser. Having someone experienced to represent you can improve your chances of winning your appeal. To find a local adviser, you can use our Find an Adviser tool.

You must make your appeal in writing. If you appeal on the form provided by the agency which made the decision, this can help you to give all the information that is needed. You can find the forms (with some notes to help you) as follows:

Benefits

• For benefits (except Housing Benefit and Council Tax Benefit) use the Department for Work and Pensions leaflet GL24 If you think our decision is wrong (link opens in a new window PDF file size 109kb). You can also get this from your local Jobcentre Plus office, the Pensions Service, HM Revenue and Customs (HMRC) offices
• For Housing Benefit (England, Scotland and Wales), Housing Benefit (Northern Ireland) and Council Tax Benefit, the local authority may have a form that you can use, or it may accept appeals in any written form that includes all the necessary information. You should contact your local authority benefits department to find out how to make an appeal in your area. You can find them using the local authority search option on the Government's Directgov website (link opens in a new window).

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Tax Credits and child benefits

• For Tax Credits (Working Tax Credits and Child Tax Credits), use the HMRC leaflet WFTC/AP How to appeal against a tax credit decision or award (link opens in a new window PDF file size 11kb) 
• For child benefits, use the HMRC leaflet CH24A What to do if you think our decision is wrong (link opens in a new window PDF file size 63kb) 
• The HMRC website has a useful section on What to do if you disagree with an HMRC decision (link opens in a new window)
• You can also get the forms mentioned in this section at your local tax office. Use tax office search option on the HMRC website (link opens in a new window) to find your local one.

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What happens next?

When you appeal, the office that made the decision will look at it again in case it can be changed straight away. If this happens, they will let you know. If the decision is not changed, the appeal is passed on to the HM Courts and Tribunals Service who organise appeal hearings.

You will be sent a bundle of papers, containing copies of forms you have completed and any other documents which relate to the decision you are appealing against. The papers will mention the benefits law which the decision was based on. You should read the papers very carefully and note anything which you disagree with. If you think that something important has not been included in the appeal papers (such as a letter you have sent in support of your appeal or a form you filled in giving relevant information), you should ask the office which made the decision to add the document to the appeal papers. 

An experienced adviser will be able to help you understand the relevant law and help you prepare your case and collect any other evidence to support your appeal. Details of people or organisations that may be able to help advise you are listed on the introductory page of Challenging a benefits or Tax Credits decision  or you can use our Find an Adviser tool to find a local adviser.

You will also receive an enquiry form asking for more information and any further evidence to support your appeal. You must let the HM Courts and Tribunals Service know if you are waiting for further evidence, such as a letter from your doctor. You should return this form within fourteen days or your appeal may be cancelled.  If you have arranged for an experienced adviser to represent you, you should put their details on the enquiry form.

You will be asked if you want your appeal dealt with as an oral or paper hearing.

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Oral hearing

An oral hearing means that you and your representative (if you have one) can attend. Your representative can also attend without you. The tribunal can ask you (or your representative) questions, you can put your point across in your own words and any other written evidence will also be considered.  You may have a better chance of winning your appeal if you attend the hearing

You can get help with the costs of attending an oral hearing, for example, travel costs, childminding or loss of earnings. If you're disabled, the hearing should be held in a place that is accessible to you.

At the oral hearing, you and your representative (if you have one) will be able to explain why you think the decision you are appealing is wrong. The tribunal judge (and other tribunal members if there are any) may ask you further questions about the facts of your case. When they think they have all the information they need, they will ask you if you wish to say anything else to support your case. They will then ask you to leave the room so they can consider all the evidence and make their decision.

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Paper hearing

A paper hearing means that the tribunal will only consider the written evidence in private and you (and your representative) do not attend. If you choose a paper hearing, you should send as much information and evidence as possible and make sure you let the HM Courts and Tribunals Service know if you need more time to collect further evidence to support your appeal. You will not be told the date of the paper hearing. The HM Courts and Tribunals Service will send you the result in writing.

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Providing further information

You should attempt to provide as much new information as you can to support your appeal.  This could be medical reports from your GP or medical consultant, bank statements and receipts for expenditure or case law to support your appeal.  An experienced adviser may be able to help you to collect further information to support your appeal. Details of people or organisations that may be able to help advise you are listed on the introductory page of Challenging a benefits or Tax Credits decision  or you can use our Find an Adviser tool to find a local adviser. 

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What happens after your appeal?

After the appeal has been heard, you will be sent a letter that explains the tribunal's decision. (If you attend the hearing, you may be handed the written decision shortly after the hearing.) If you want more details about the reasons for the tribunal’s decision, you can ask for this by writing to the HM Courts and Tribunals Service within one month.

If you disagree with the decision of the First-Tier Tribunal, you may be able to make a further appeal to an Upper Tribunal judge. They are independent lawyers expert in benefit law. You can only appeal to the Upper Tribunal if the First-Tier Tribunal makes a mistake about the law. You cannot appeal just because you disagree with their decision or you think the First-Tier Tribunal was wrong about the facts of your case.

Appealing to the Upper Tribunal is only possible if it involves the interpretation of the law. If you want help with your appeal, you should consult an experienced adviser.  To search for details of a local adviser, you can use our Find an Adviser tool.

Changes to Department for Work and Pensions appeals process in 2013

The Department for Work and Pensions (DWP) is revising its appeals process for the benefits it administers, and child maintenance cases. The aim is to make sure more appeals against DWP decisions are resolved without being referred to Her Majesty’s Courts and Tribunals Service (HMCTS).

The revised approach will
focus on:

• Preventing disputes
• Reducing the escalation of disputes
• Resolving disputes
• Learning from disputes.

The following changes will help to deliver these objectives:

Mandatory reconsideration

When a person receives a decision from DWP that they dispute, they will have to request that the Department conducts a ‘mandatory reconsideration’ before being allowed to lodge an appeal. This reform aims to resolve more disputes at an earlier stage and help ensure that people receive their correct entitlement earlier.

Direct lodgement

People who want to appeal after mandatory reconsideration will need to send their appeal directly to HMCTS. This change will align the appeals process for the Social Security and child maintenance jurisdiction with the other major tribunal jurisdictions within HMCTS. It will allow DWP to focus on its key role as a party to appeals.

Time limits

The introduction of the changes is an opportunity to introduce time-limiting on appeals responses. DWP is currently in discussions with the Tribunal Procedure Committee as to what these limits
might be.

Mandatory reconsideration and direct lodgement will be introduced in April 2013 for Universal Credit and Personal Independence Payment and October 2013 for all other DWP administered benefits and child maintenance cases.

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Step 3 continued

Where to find information and support

You can get more information and help with challenging benefits or Tax Credits decisions or making appeals, from the following sources:

• Advice centres, such as your local Citizens Advice bureau, may be able to help you to prepare your case and possibly even represent you at the hearing. The Find an Adviser tool on the Turn2us website can help you to find local advisers
• Trade unions may also give free advice and possibly representation to their members
• The Community Legal Advice service (link opens in a new window) has details of solicitors and other advisors, who may be able to assist you with your appeal. You can also phone Community Legal Advice in England and Wales on 0845 345 4345 or 0845 609 6677 (Textphone) and in Scotland on 0131 226 7061
• However, always check first to see whether you will be charged for the cost of using a solicitor, as certain tasks such as representation at a tribunal hearing may not be free, even if you are on a low income
• Solicitors can also be found through the phone directory, Yellow Pages or your local paper.  Make sure you check whether there will be any charges and what these will be, before you ask them to help you.

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Social Fund appeals

(If you disagree with a Social Fund decision about your claim for a Crisis Loan,  Budgeting Loan or Community Care Grant, the procedure is different. See the Department for Work and Pensions Guide to the Social Fund (link opens in a new window) for more information.

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This information has been produced by Citizens Advice. 

Last updated: 6 April 2012