Tax Credits Act 2002 section 39

Exercise of right of appeal

Section 39 sets out the procedural requirements for exercising the right to appeal a tax credits decision, including the time limit, the form of notice, and the applicable appeals framework.

• An appeal must be lodged within 30 days of receiving notice of the conclusion of a mandatory review of the decision.
• The notice of appeal must be given in the prescribed manner and must specify the grounds on which the appeal is based.
• The appeal procedures under Part 5 of the Taxes Management Act 1970 apply to tax credits appeals, subject to any prescribed modifications.
• Several original subsections have been repealed following the transfer of tribunal functions, reflecting the shift of tax credits appeals into the unified tribunal system.