Tax Credits Act 2002 section 21A

Review of decisions

Section 21A establishes the right to request a mandatory review by HMRC of certain tax credits decisions before any appeal can be made to a tribunal.

• A claimant may request a review of an appealable tax credits decision by submitting a written application to HMRC within 30 days of being notified of the decision (or within an extended period if allowed under section 21B).
• HMRC must carry out the review as soon as reasonably practicable and may uphold, vary, or cancel the original decision.
• Once the review is complete, HMRC must notify the applicant of the outcome, including any variation made and the reasons for the conclusion.
• If HMRC requests further information or evidence during the review and the claimant does not provide it by the specified date, the review may proceed without it.