Tax Credits Act 2002 section 23

Notice of decisions

Section 23 sets out the requirements for HMRC to notify claimants when tax credits decisions are made, including what information the notice must contain and when notification may be dispensed with.

• HMRC must notify the claimant (or claimants, in the case of a joint claim) whenever a tax credits decision is made — whether it is an initial award decision, a revised decision, a decision following a final notice, an enquiry conclusion, a discovery decision, or a decision correcting an official error.
• Every decision notice must state the date it is given and must include details of the claimant's right to request a review of the decision and any subsequent right to appeal.
• There is an exception to the notification requirement: where a decision is based on the claimant's own declarations made in response to a final notice, HMRC need not send a separate decision notice, provided the final notice itself already stated what the decision would be and the date on which it would be made.
• This exception also applies to certain follow-up decisions after a final notice, provided either the original final notice or the notice of the earlier decision already set out the expected outcome and its date.

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