Challenging a working or child tax credits decision - mandatory reconsideration

You can ask for a late mandatory reconsideration or submit a late appeal to an independent tribunal. It’s usually easier to submit a late appeal than it is to ask for a late mandatory reconsideration. 

You can check how to appeal a tax credits decision.

You can still ask for a late mandatory reconsideration, as long as it’s within 13 months of the tax credits decision. You’ll need to give a good reason for why you couldn’t ask in time, like:

• you, your partner or child has been seriously ill

• your partner or child died

• you were abroad - see how long you can be away for and still get tax credits on GOV.UK

• there was a disruption to the normal postal service

Call the tax credits helpline and explain why you missed the 30-day deadline. They’ll extend the deadline if they agree you had a good reason. If they refuse, you can appeal their decision at an independent tribunal.

If the decision letter was sent more than 13 months ago (but no more than 5 years ago) HMRC will only change the decision if they made a mistake – known as an ‘official error’. This includes if HMRC:

• made a mistake when calculating your tax credits

• overlooked a piece of evidence you sent them

• misunderstood some evidence you sent

• got a fact or point of law wrong - for example, if they didn’t take all of your children into account or include a disability payment

Write to HMRC if you think they made an official error. In your letter include:

• your full name

• your national insurance number

• the date of the decision

• what the official error was and how it affected your tax credits

Make a copy then send your letter to:

HMRC Tax Credit Office

Preston

PR1 4AT

It’s a good idea to send your letter by Royal Mail Signed For, if you can. You can then prove when you sent it and when it arrived.

Your tax credits might have stopped or been reduced if HMRC missed a change you reported. 

If you wrote to HMRC to report the change, send copies of the letter and proof of postage, if you can. You can also send a copy of any emails you sent to report the change. 

If you used the HMRC webchat and saved or printed a copy of the conversation, send it to HMRC. If you didn’t save the chat, tell HMRC the date and time of the chat.

If you called HMRC to report the change, write to them to ask for an audio or written copy of the call. This is known as a ‘subject access request’. Write ‘Subject access request’ at the top of the letter and include the date and time of the call. Sign the letter and send it to:

HM Revenue and Customs Tax Credit Office

Subject Access Request Team

Area E, Floor 1

St Marks House

St Marys Street

Preston

PR1 4AT

If you’d like a Citizens Advice adviser to also get a copy of the call, in your letter give permission for HMRC to send them one. Write the full name of the adviser and the address of the Citizens Advice where they work.

It can take 6-8 weeks for a subject access request to come through, so don’t wait for it. Send the form asking for the mandatory reconsideration within the 30-day deadline. Say on the form that you’ve made a subject access request and will send the evidence to HMRC when you have it. 

Your tax credit decision can be wrong if HMRC thinks you live with a partner when you don’t - for example, if you’ve recently split up with someone.

If you’re in touch with the person HMRC thinks you live with, ask them for a copy of a recent bill. A bill from another address will help prove that they don’t live with you. As well as household bills, this could be an entertainment subscription, like Sky or Netflix. 

You should also send copies of one or more of the following:

• a letter from your landlord confirming only you live there

• your tenancy agreement - to show it’s in just your name

• bank statements for as long as HMRC thinks you’ve been living together - for security, use a pen to cover your account number and sort code

• council tax bills and utility bills in just your name

You can see the things HMRC looks for when deciding if someone is self-employed on GOV.UK. To prove you meet these requirements, send copies of one or more of the following - dating back to when you started your tax credits claim:

• your monthly profit and loss accounts

• invoices you’ve sent to customers

• receipts for equipment you use, like a work laptop or printer ink

• statements from your business bank account - for security, use a pen to cover the account number and sort code

• stubs from business cheques you’ve written

• statements from your personal bank account showing your business expenses