Introduction
Have you recently disagreed with a decision about your Child Benefit from HM Revenue and Customs (HMRC)? If so, you have the right to appeal, and this guide will help you understand the steps involved in the appeal process. From requesting a mandatory reconsideration to attending a tribunal hearing, we’ll break down everything you need to know to make your appeal as smooth as possible. If you find yourself needing assistance along the way, there are resources available to help you navigate this process. Let’s get started!
If you’ve recently received a decision from HM Revenue and Customs (HMRC) about your Child Benefit that you don’t agree with, you have the right to appeal. This guide will walk you through the steps to appeal that decision, making the process as straightforward as possible.
Understanding the Appeal Process
Before you can appeal, you need to ask HMRC to review their decision. This request is called a “mandatory reconsideration.” If HMRC stands by their original decision after this review, you can then take your case to a tribunal.
The tribunal is independent from HMRC and is managed by HM Courts and Tribunals Service (HMCTS). This means that the judge may come to a different conclusion than HMRC.
Important: Timing is Key
You must submit your appeal to HMCTS within one month from the date on your mandatory reconsideration notice. Make sure to allow a few extra days for mailing your appeal. You can find the date at the top of the notice.
If you miss this one-month deadline, you might still be able to appeal if it’s been less than 13 months since the date on the notice. However, you’ll need a good reason for the delay, such as:
- Your appeal was lost in the mail.
- A family member was seriously ill.
- You misunderstood the deadline.
If HMRC doesn’t accept your late appeal, the tribunal will decide if they will allow it.
Preparing for Your Appeal
Before filling out your appeal, it’s wise to read the letter from HMRC titled “About your mandatory reconsideration.” If you disagree with HMRC’s reasons and have evidence to support your case, you should go ahead with the appeal.
Filling Out the Appeal Form
To appeal, you can fill out the SSCS5 appeal form available on the HMCTS website. This form will guide you through the necessary information.
If you’re unable to fill out the form, you can write a letter instead. Be sure to include:
- Your full name
- Your National Insurance number
- The date on your mandatory reconsideration notice
- Your reasons for believing the decision is incorrect
If you missed the one-month deadline, explain why and include any relevant evidence.
What to Include in Your Appeal
One of the most critical sections of the appeal form is “Section 5: About your appeal.” Here, you should clearly outline the specific reasons you disagree with HMRC’s decision. Reference the decision letter and detail any evidence you have to support your claims.
Attending the Hearing
You’ll have the option to attend an “oral hearing,” where you can present your case directly to the judge. It’s generally a good idea to attend, as this gives you the opportunity to explain your situation and answer any questions.
The hearing is usually informal and lasts about 40 minutes. You can bring notes to help you remember what you want to say. If you prefer not to attend, your appeal will be decided based on the paperwork you submitted, which is known as a “paper hearing.” However, attending gives you a better chance of a favorable outcome.
Sending Your Appeal Form
Once you’ve completed the form, send it to:
HMCTS Appeals Centre
PO Box 1203
Bradford
BD1 9WP
Make sure to ask for proof of postage, as you may need it later.
After You Submit Your Appeal
You should receive a response from HMCTS within 28 days. This will include:
- A copy of HMRC’s response
- Information about what happens next
- Details about your hearing, if you opted to attend
Providing Additional Evidence
You don’t need to resend evidence you’ve already submitted to HMRC; they’ll pass it on to HMCTS. However, if you find that any evidence is missing from your appeal bundle, you can send it to HMCTS within one month of receiving the bundle.
What Happens Next?
If HMRC changes their decision before the hearing and it’s in your favor, the hearing will be canceled. If the new decision is not favorable, the hearing will proceed as planned.
At the hearing, you’ll typically receive the judge’s decision on the same day. If the judge needs more time, they’ll notify you by mail.
If You Disagree with the Tribunal’s Decision
If you believe the tribunal made a mistake, you may be able to appeal to an Upper Tribunal. However, this can be complicated, so it’s advisable to seek guidance.
Getting Help
Throughout this process, you can get help with the cost of travelling to the hearing on GOV.UK. Navigating the appeal process can be challenging, but with the right information and support, you can effectively present your case. Good luck!
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