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Introduction

Are you struggling to challenge a tax credits decision made by HM Revenue and Customs (HMRC)? This comprehensive guide will walk you through the steps needed to understand your rights and effectively appeal any decisions you believe are incorrect. With Contend’s highly trained AI legal experts by your side, you can navigate this process with confidence and clarity. Discover how to initiate a mandatory reconsideration, prepare for your appeal, and ensure you meet all important deadlines, all while receiving the easiest legal help in the UK.

If you feel that HM Revenue and Customs (HMRC) has made a mistake regarding your tax credits, you have the option to appeal their decision. However, before you can take this step, you must first request a review of their decision through a process called ‘mandatory reconsideration.’

How do I start a mandatory reconsideration for my tax credits?

What is Mandatory Reconsideration?

Mandatory reconsideration is when you ask HMRC to re-evaluate their decision about your tax credits. This is a crucial step, as you cannot appeal to a tribunal until you have received a response to your request for reconsideration.

To start, you need to write to HMRC and explain why you believe their decision was incorrect. Once you receive a response, which will include a ‘mandatory reconsideration notice’ detailing their findings, you can decide whether to proceed with an appeal.

Need help writing your Mandatory Reconsideration request to HMRC?
Benefits: Appeal HMRC Tax Credits Decision: A Step-by-Step Guide

When Should You Appeal?

You may want to appeal if, after reviewing the mandatory reconsideration notice, you still believe that:

  • You were paid the wrong amount
  • You were unjustly denied tax credits
  • Your tax credits were stopped without a valid reason
  • HMRC incorrectly thinks you received an overpayment

It’s important to keep in mind that the tribunal has the authority to alter your tax credits, potentially even reducing them further. Therefore, you should be confident that you have a solid case before moving forward with an appeal. If you’re unsure, consider trying Contend’s legal expert chat for guidance.

Do I have a strong case for appealing my tax credits decision?

Seeking Help

Getting assistance from Contend’s legal experts can be invaluable throughout the appeals process. They can help you with:

  • Filling out the appeal form
  • Understanding documents you receive
  • Responding to correspondence from HMRC or the tribunal
  • Preparing for the appeal hearing

Make sure to have your mandatory reconsideration notice and any other relevant documents ready when you chat with an expert.

Need help understanding the documents from HMRC? Chat with an expert now!

Important Deadlines

You must submit your appeal to HM Courts and Tribunals Service (HMCTS) within one month of receiving the mandatory reconsideration notice. Be mindful of postal times when sending your appeal. If you miss this deadline but it has been less than 13 months since the notice, you may still have a chance to appeal if you have a valid reason for the delay, such as illness or being abroad.

Do I have a valid reason to appeal after the deadline?

Filling Out the Appeal Form

To initiate your appeal, you need to complete the appeal form available on the HMCTS website. This form will guide you through the information needed. If you prefer, you can also write to HMCTS to appeal, but using the form is generally easier.

When completing the form, be sure to clearly explain why you disagree with HMRC’s decision in Section 5. Use specific examples and mention any evidence you provided during the mandatory reconsideration.

Need help explaining why you disagree with HMRC’s decision? Chat with us now!

Preparing for the Hearing

If you choose to attend the hearing, which is highly recommended, you will have the opportunity to present your case directly to the judge. You can also bring someone for support or representation. If you prefer not to attend, your appeal will be reviewed based on the written information provided, but this may limit your chances of success.

Who can I bring for support to my hearing?

Sending Your Appeal

Once you’ve completed the appeal form, send it to HMCTS by Royal Mail Signed For service to ensure you have proof of posting. The address is:

HMCTS Appeals Centre

PO Box 1203

Bradford

BD1 9WP

After submitting your appeal, HMCTS will request HMRC’s response within 28 days and will keep you informed about the next steps.

What should I include in my appeal form?

What if You Change Your Mind?

If HMRC reaches out to offer a resolution before the tribunal hearing, you can choose to accept it. However, it’s wise to consult with Contend’s legal experts before making any agreements to ensure that it’s in your best interest.

Should I accept HMRC’s offer or proceed to the tribunal?

Understanding the Tribunal’s Decision

After the tribunal has made a decision, you will receive a letter explaining their ruling. If you disagree with the tribunal’s decision, you may have the option to appeal again to an upper tribunal. Again, it’s advisable to consult with Contend’s legal experts to understand your options.


Navigating tax credits and appeals can be complex, but you don’t have to do it alone. Try Contend’s legal expert chat for support, and ensure you’re fully informed and prepared every step of the way.

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This material is for general information only and does not constitute
tax, legal or any other form of advice. You should not rely on any
information contained herein to make (or refrain from making) any
decisions. Always obtain independent, professional advice for your
own particular situation. Contend Inc is not regulated by the
Solicitors Regulation Authority.