Challenging a Tax Credit decision - Have the Tax Credit decision looked at again
If you think a tax credit decision is wrong, you may be able to get the decision changed.
Have the Tax Credit decision looked at again
You should ask the tax credit office to look at the decision again if you think the decision is wrong.
You may hear this called a ‘mandatory reconsideration’, ‘revision’, or ‘review’ of the decision.
Contact the tax credit office using the contact details on your decision letter and ask them to look at the decision again. This is called a mandatory reconsideration and is the first stage of the appeals process.
You should tell them in detail why you think the decision is wrong, including any relevant dates.
You can either do this by using form WTC/AP (either by printing and sending it by post or filling it in online) or you can send a written letter. You should send the letter recorded delivery so there is a record of when it was sent and also keep a copy of the letter.
A different decision maker will look at the decision and decide whether it should be changed.
If you are asked for more information or evidence, you should provide this as soon as possible and let them know if there will be a delay.
You can ask for the decision to be looked at again within 30 days of the date of the original decision.
If the tax credit office has made an error which you have not contributed to, you have five years from the date of decision to ask them to look at the decision again.
If you missed the deadline for reasons out of your control, such as illness or bereavement, you may still be able to have your decision looked at again up to 13 months from the date of decision. This is called a late mandatory reconsideration request.
If you have missed the time limit, you should explain why when you contact the tax credit office.
When the decision has been looked at again, if they decide it is wrong, the decision will be changed and you will be sent a new decision letter.
If they decide that they can’t change the decision, they will write to you to confirm this by sending you two copies of the Mandatory Reconsideration Notice. They will also tell you if you have a right to appeal to an independent tribunal. There are strict time limits for doing this.
If you still think the decision is wrong, you may be able to appeal against the decision. See the next page for more details.
Reviewed April 2022