Appealing a tax credits decision at a tribunal

You can appeal to a tribunal if you think a decision about your tax credits is wrong and should be changed.

It’s usually best to ask for a mandatory reconsideration before appealing to a tribunal if your case is straightforward - for example, if there’s clearly been a mistake. You’ll likely get a quicker decision if you ask for a mandatory reconsideration.

You can check how to ask for a mandatory reconsideration for a tax credits decision.

Court hearings by phone or video call

The court will tell you what kind of hearing you’ll have. Check how to prepare for a hearing by phone or video call.

The tribunal is independent of HMRC and overseen by a judge. The judge will look at your evidence and hear what you have to say. They’ll also look at any evidence from HMRC and then make a decision. 

When you should appeal to a tribunal

You can appeal to a tribunal if you think:

• you’ve been paid the wrong amount

• you’ve been wrongly refused tax credits

• your tax credits shouldn’t have been stopped

• you were paid the correct amount and HMRC wrongly thinks you’ve had an overpayment 

The tribunal could decide to reduce your tax credits even more or increase your overpayment. For example, if your tax credits have stopped and there’s evidence they should have stopped even earlier. 

You should be sure you have a good chance of getting your tax credits increased or your overpayment cancelled before you ask for an appeal. If you’re not sure, talk to an adviser.

Getting specialist help

You can get help from a Citizens Advice adviser at any point in the appeals process. They can help you:

• fill in the form to ask for an appeal

• understand any documents you’re sent

• reply to any letters from the tribunal or HMRC

• photocopy and post documents

• prepare for the appeal hearing

Contact your nearest Citizens Advice to book an appointment. Take your original decision letter to your first appointment, if you can.

HM Courts and Tribunals Service (HMCTS) must get your appeal within 1 month of the date at the top of your decision letter - so allow time for posting. If you asked for a mandatory reconsideration, you must appeal within 1 month of the date on your mandatory reconsideration notice.

You usually won’t be able to get legal aid for a tax credits appeal. Contact your nearest Citizens Advice to ask an adviser to help you prepare your appeal. 

Filling in the appeal form

To ask for an appeal you’ll need to fill in the appeal form on the HMCTS website - then print and post it. The form guides you through what to include, but if you’re not sure about anything, contact your nearest Citizens Advice. An adviser can help you fill in the form.

You can ask for an appeal by writing to HMCTS, but it’s better to use the form as it’s easier to include all the information HMCTS need.

If you ask for an appeal in writing, write ‘Appeal’ at the top of your letter and include:

• your full name

• your National Insurance number

• the date at the top of your decision letter

• why you think the decision is wrong

If you previously asked for a mandatory reconsideration, HMRC should pass on any evidence you gave them to the tribunal service. You don’t need to send it again with your appeal form or letter.

HMCTS will send you a copy of all the evidence they’ve received - called an ‘appeal bundle’. It’s important to check this has all the evidence you gave HMRC. If anything is missing, you should send it to HMCTS - explaining that HMRC failed to send it to HMCTS.

You can send evidence to HMCTS up to 1 month after you get the appeal bundle. If you miss this deadline, explain why when you send the evidence and HMCTS might extend the deadline.

Talk to an adviser before sending your evidence.

If you want to reopen a cancelled appeal

An appeal can be cancelled - known as ‘struck out’ - if you fail to do something HMCTS asks for, like sending them a certain document. HMCTS will write to warn you that your appeal is in danger of being cancelled - to give you a chance to stop it.

You can ask to have a cancelled appeal looked at again - known as getting an appeal ‘reinstated’. Write to HMCTS and include:

• your full name and address

• your National Insurance number

• the decision you’re appealing

• the date your appeal was cancelled

• why you failed to do something HMCTS asked for

• why you think your appeal should be looked at again

You should write no more than 1 month after HMCTS wrote to tell you about the cancellation. If you need this time extended, explain in your letter why you missed the 1 month deadline.

HMCTS won’t agree to look at your appeal again if:

• they struck out your appeal because you didn’t cooperate with them

• they’ve already told you your appeal won’t be successful

Explaining why you’re appealing

The most important part of the form is ‘Section 5: About your appeal’. In this box you need to give the specific reasons why you disagree with the decision. 

Use your decision letter to list each of the statements you disagree with and why. Give facts and examples.

If you've previously asked for a mandatory reconsideration, you can use the same examples and evidence you sent to HMRC.

Going to the appeal hearing

Section 6 of the appeals form will ask if you want to be there when the judge considers your appeal - known as an ‘oral hearing’. 

It’s always better to go to the hearing, if you can. You’ll have more opportunity to put your case forward and can answer any questions the judge might have. 

You can get help with the cost of travelling to the hearing. See the expenses you can claim on GOV.UK. 

You can take your representative with you, if you have one. Or you can ask someone to go with you for moral support.

If you ask for the hearing to be done without you - called a ‘paper hearing’ - you’ll miss out on being able to tell the tribunal about your case. You’ll have a much better chance of success if you go to the hearing in person.

Sending the appeal form

Send the completed form to HMCTS by Royal Mail Signed For and keep the receipt - you might need to prove when you posted it and when it arrived. 

HMCTS Appeals Centre

PO Box 1203 

Bradford

BD1 9WP

HMCTS will check the form and then ask HMRC for their response within 28 days. 

HMCTS will send you:

• a copy of HMRC’s response

• information about what happens next

• details of when and where the hearing will be (if you’ve asked for an oral hearing, rather than a paper one)

You can find out more about what happens at the hearing on GOV.UK. 

Reaching an agreement with HMRC before the tribunal

HMRC might contact you to offer a solution to your tax credits problem. You don’t have to agree to it and can decide to still go to the tribunal. 

If you do want to accept what HMRC are offering, you must write to HMCTS with details of what you’ve agreed. Your appeal will then be cancelled. 

Talk to an adviser before agreeing a deal with HMRC. 

Finding out the tribunal’s decision

You’ll be sent a letter explaining the tribunal’s decision, even if you went to the tribunal. 

If you go to the hearing, you’ll usually be told the tribunal’s decision there. If the judge needs longer to decide, they’ll write to tell you their decision.

If you disagree with the tribunal’s decision

You might be able to appeal to an upper tribunal. An adviser can help you decide if you should appeal further and can help you prepare your appeal. Contact your nearest Citizens Advice to get an appointment.