Toolkit

Reference materials: Tax credits 'Inside track'

Appeals

  • Late appeals: Representatives raised concerns about letters issued to claimants who have lodged late appeals stating that because the appeal was submitted after the 30 day deadline, the request had to be referred to the Tribunal Service to decide if it could be accepted as a late appeal.

    HMRC confirmed that under regulations they themselves can accept a late appeal, but that there are some circumstances where the issue must be referred. HMRC agreed to look at the processes that led to the issue of these letters. 

[John Andrews, LITRG, response 18 July 2008]




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